Treasury Regulations (26 C.F.R.)
26 CFR § 1.1016-1
Adjustments to basis; scope of section.
Section 1016 and §§ 1.1016-2 to 1.1016-10, inclusive, contain the rules relating to the adjustments to be made to the basis of property to determine the adjusted basis as defined in section 1011. However, if the property was acquired from a decedent before his death, see § 1.1014-6 for adjustments on account of certain deductions allowed the taxpayer for the period between the date of acquisition of the property and the date of death of the decedent. If an election has been made under the Retirement-Straight Line Adjustment Act of 1958 (26 U.S.C. 1016 note), see § 1.9001-1 for special rules for determining adjusted basis in the case of a taxpayer who has changed from the retirement to the straight-line method of computing depreciation allowances.
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In this part (40 sections)
- 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…
- 1.1016-4 · Exhaustion, wear and tear, obsolescence, amortization, and…
- 1.1016-5 · Miscellaneous adjustments to basis.
- 1.1016-6 · Other applicable rules.
- 1.1016-10 · Substituted basis.
- 1.1017-1 · Basis reductions following a discharge of indebtedness.
- 1.1019-1 · Property on which lessee has made improvements.
- 1.1020-1 · Election as to amounts allowed in respect of depreciation,…
- 1.1021-1 · Sale of annuities.
- 1.1031-0 · Table of contents.
- 1.1031(a)-1 · (a)-1 Property held for productive use in trade or…
- 1.1031(a)-2 · (a)-2 Additional rules for exchanges of personal property.
- 1.1031(a)-3 · (a)-3 Definition of real property.
- 1.1031(b)-1 · (b)-1 Receipt of other property or money in tax-free…
- 1.1031(b)-2 · (b)-2 Safe harbor for qualified intermediaries.
- 1.1031(c)-1 · (c)-1 Nonrecognition of loss.
- 1.1031(d)-1 · (d)-1 Property acquired upon a tax-free exchange.
- 1.1031(d)-1T · (d)-1T Coordination of section 1060 with section 1031…