Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1023
Cross references
Official textgovinfo.govlast amended
# (1)
For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).
# (2)
For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.
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Nearby sections (25 sections)
- 1011 · Adjusted basis for determining gain or loss
- 1012 · Basis of property—cost
- 1013 · Basis of property included in inventory
- 1014 · Basis of property acquired from a decedent
- 1015 · Basis of property acquired by gifts and transfers in trust
- 1016 · Adjustments to basis
- 1017 · Discharge of indebtedness
- 1018 · [§1018. Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94…
- 1019 · Property on which lessee has made improvements
- 1020 · [§1020. Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct.…
- 1021 · Sale of annuities
- 1022 · [§1022. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17,…
- 1023 · Cross references
- 1024 · [§1024. Renumbered §1023]
- 1031 · Exchange of real property held for productive use or investment
- 1032 · Exchange of stock for property
- 1033 · Involuntary conversions
- 1034 · [§1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5,…
- 1035 · Certain exchanges of insurance policies
- 1036 · Stock for stock of same corporation
- 1037 · Certain exchanges of United States obligations
- 1038 · Certain reacquisitions of real property
- 1039 · [§1039. Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov.…
- 1040 · Transfer of certain farm, etc., real property
- 1041 · Transfers of property between spouses or incident to divorce