Basis Rules of General Application

Sections

• 1.1011-1
  § 1.1011-1 Adjusted basis.
• 1.1011-2
  § 1.1011-2 Bargain sale to a charitable organization.
• 1.1012-1
  § 1.1012-1 Basis of property.
• 1.1012-2
  § 1.1012-2 Transfers in part a sale and in part a gift.
• 1.1013-1
  § 1.1013-1 Property included in inventory.
• 1.1014-0
  § 1.1014-0 Table of contents.
• 1.1014-1
  § 1.1014-1 Basis of property acquired from a decedent.
• 1.1014-2
  § 1.1014-2 Property acquired from a decedent.
• 1.1014-3
  § 1.1014-3 Other basis rules.
• 1.1014-4
  § 1.1014-4 Uniformity of basis; adjustment to basis.
• 1.1014-5
  § 1.1014-5 Gain or loss.
• 1.1014-6
  § 1.1014-6 Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
• 1.1014-7
  § 1.1014-7 Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
• 1.1014-8
  § 1.1014-8 Bequest, devise, or inheritance of a remainder interest.
• 1.1014-9
  § 1.1014-9 Special rule with respect to DISC stock.
• 1.1014-10
  § 1.1014-10 Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
• 1.1015-1
  § 1.1015-1 Basis of property acquired by gift after December 31, 1920.
• 1.1015-2
  § 1.1015-2 Transfer of property in trust after December 31, 1920.
• 1.1015-3
  § 1.1015-3 Gift or transfer in trust before January 1, 1921.
• 1.1015-4
  § 1.1015-4 Transfers in part a gift and in part a sale.
• 1.1015-5
  § 1.1015-5 Increased basis for gift tax paid.
• 1.1016-1
  § 1.1016-1 Adjustments to basis; scope of section.
• 1.1016-2
  § 1.1016-2 Items properly chargeable to capital account.
• 1.1016-3
  § 1.1016-3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
• 1.1016-4
  § 1.1016-4 Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax.
• 1.1016-5
  § 1.1016-5 Miscellaneous adjustments to basis.
• 1.1016-6
  § 1.1016-6 Other applicable rules.
• 1.1016-10
  § 1.1016-10 Substituted basis.
• 1.1017-1
  § 1.1017-1 Basis reductions following a discharge of indebtedness.
• 1.1019-1
  § 1.1019-1 Property on which lessee has made improvements.
• 1.1020-1
  § 1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952.
• 1.1021-1
  § 1.1021-1 Sale of annuities.