US Code - Part II: Basis rules of general application

Section 1011 Adjusted basis for determining gain or loss
Section 1012 Basis of property - cost
Section 1013 Basis of property included in inventory
Section 1014 Basis of property acquired from a decedent
Section 1015 Basis of property acquired by gifts and transfers in trust
Section 1016 Adjustments to basis
Section 1017 Discharge of indebtedness
Section 1018 Repealed. Pub. L. 96-589, Sec. 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
Section 1019 Property on which lessee has made improvements
Section 1020 Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
Section 1021 Sale of annuities
Section 1022 Treatment of property acquired from a decedent dying after December 31, 2009
Section 1023 Cross references
Section 1024 Renumbered Sec. 1023]

Determination of amount of and recognition of gain or loss

Gain or loss on disposition of property

Common nontaxable exchanges