Treasury Regulations (26 C.F.R.)
26 CFR § 1.1013-1
Property included in inventory.
Official textecfr.govlast amended
The basis of property required to be included in inventory is the last inventory value of such property in the hands of the taxpayer. The requirements with respect to the valuation of an inventory are stated in subpart D (section 471 and following), part II, subchapter E, chapter 1 of the Code, and the regulations thereunder.
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In this part (40 sections)
- 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.
- 1.1015-5 · Increased basis for gift tax paid.
- 1.1016-1 · Adjustments to basis; scope of section.
- 1.1016-2 · Items properly chargeable to capital account.
- 1.1016-3 · Exhaustion, wear and tear, obsolescence, amortization, and…