1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter O
  6. part IV
  7. § 1052

View all text of Part IV [§ 1051 - § 1062]

§ 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
(a) Revenue Act of 1932
(b) Revenue Act of 1934
(c) Internal Revenue Code of 1939
(Aug. 16, 1954, ch. 736, 68A Stat. 310.)

CITE AS: 26 USC 1052