Treasury Regulations (26 C.F.R.)
26 CFR § 1.1016-6
Other applicable rules.
Official textecfr.govlast amended
# (a)
Adjustments must always be made to eliminate double deductions or their equivalent. Thus, in the case of the stock of a subsidiary company, the basis thereof must be properly adjusted for the amount of the subsidiary company's losses for the years in which consolidated returns were made.
# (b)
In determining basis, and adjustments to basis, the principles of estoppel apply, as elsewhere under the Code, and prior internal revenue laws.
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In this part (40 sections)
- 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…
- 1.1031(d)-2 · (d)-2 Treatment of assumption of liabilities.
- 1.1031(e)-1 · (e)-1 Exchange of livestock of different sexes.
- 1.1031(j)-1 · (j)-1 Exchanges of multiple properties.
- 1.1031(k)-1 · (k)-1 Treatment of deferred exchanges.
- 1.1032-1 · Disposition by a corporation of its own capital stock.