Treasury Regulations (26 C.F.R.)
26 CFR § 1.1011-1
Adjusted basis.
Official textecfr.govlast amended
The adjusted basis for determining the gain or loss from the sale or other disposition of property is the cost or other basis prescribed in section 1012 or other applicable provisions of subtitle A of the code, adjusted to the extent provided in sections 1016, 1017, and 1018 or as otherwise specifically provided for under applicable provisions of internal revenue laws.
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In this part (40 sections)
- 1.995-5 · Foreign investment attributable to producer's loans.
- 1.995-6 · Taxable income attributable to military property.
- 1.996-1 · Rules for actual distributions and certain deemed…
- 1.996-2 · Ordering rules for losses.
- 1.996-3 · Divisions of earnings and profits.
- 1.996-4 · Subsequent effect of previous disposition of DISC stock.
- 1.996-5 · Adjustment to basis.
- 1.996-6 · Effectively connected income.
- 1.996-7 · Carryover of DISC tax attributes.
- 1.996-8 · Effect of carryback of capital loss or net operating loss to…
- 1.997-1 · Special rules for subchapter C of the Code.
- 1.998-1.1000 · §§ 1.998-1.1000 [Reserved]
- 1.1001-1 · Computation of gain or loss.
- 1.1001-2 · Discharge of liabilities.
- 1.1001-3 · Modifications of debt instruments.
- 1.1001-4 · Modifications of certain derivative contracts.
- 1.1001-5 · European Monetary Union (conversion to the euro).
- 1.1001-6 · Transition from certain interbank offered rates.
- 1.1001-7 · Computation of gain or loss for digital assets.
- 1.1002-1 · Sales or exchanges.
- 1.1011-1 · Adjusted basis.
- 1.1011-2 · Bargain sale to a charitable organization.
- 1.1012-1 · Basis of property.
- 1.1012-2 · Transfers in part a sale and in part a gift.
- 1.1013-1 · Property included in inventory.
- 1.1014-0 · Table of contents.
- 1.1014-1 · Basis of property acquired from a decedent.
- 1.1014-2 · Property acquired from a decedent.
- 1.1014-3 · Other basis rules.
- 1.1014-4 · Uniformity of basis; adjustment to basis.
- 1.1014-5 · Gain or loss.
- 1.1014-6 · Special rule for adjustments to basis where property is…
- 1.1014-7 · Example applying rules of §§ 1.1014-4 through 1.1014-6 to…
- 1.1014-8 · Bequest, devise, or inheritance of a remainder interest.
- 1.1014-9 · Special rule with respect to DISC stock.
- 1.1014-10 · Basis of property acquired from a decedent must be…
- 1.1015-1 · Basis of property acquired by gift after December 31, 1920.
- 1.1015-2 · Transfer of property in trust after December 31, 1920.
- 1.1015-3 · Gift or transfer in trust before January 1, 1921.
- 1.1015-4 · Transfers in part a gift and in part a sale.