1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter O
  6. part II
  7. § 1013

View all text of Part II [§ 1011 - § 1024]

§ 1013. Basis of property included in inventory

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

(Aug. 16, 1954, ch. 736, 68A Stat. 296.)

CITE AS: 26 USC 1013