Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1013 (2024) — Basis of property included in inventory
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
Source: official text
Internal Revenue Code (Title 26 U.S.C.)
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
Source: official text