Article 2 - BASIS FOR COMPUTATION OF GAIN OR LOSS
- Section 24911 - Adjusted basis for determining gain or loss from sale or other disposition of property
- Section 24912 - Basis of property
- Section 24913 - Last inventory value
- Section 24914 - Property acquired by gift after December 31, 1920
- Section 24915 - Property acquired by gift on or after date of enactment of this section
- Section 24916 - Adjustment with regard to property
- Section 24916.2 - No adjustment for abandonment fees or tax recoupment fees
- Section 24917 - Substituted basis
- Section 24918 - Applicability of IRC Section 1017
- Section 24919 - Income derived by lessor