Article 2 - BASIC RULES OF GENERAL APPLICATION
- Section 18041 - Adjusted Basis
- Section 18042(a) - Basis of Property
- Section 18042(b) - Transfers in Part a Sale and in Part a Gift
- Section 18043 - Property Included in Inventory
- Section 18044-18047(a) - Basis of Property Acquired from a Decedent
- Section 18044-18047(b) - Property Acquired from a Decedent
- Section 18044-18047(c) - Other Basis Rules
- Section 18044-18047(d) - Uniformity of Basis; Adjustment to Basis
- Section 18044-18047(e) - Gain or Loss
- Section 18044-18047(f) - Special Rule for Adjustments to Basis Where Property Is Acquired from a Decedent Prior to His Death
- Section 18044-18047(g) - Example Applying Rules of Sections 18044-18047(d) Through (f) to Case Involving Multiple Interests
- Section 18044-18047(h) - Bequest, Devise or Inheritance of a Remainder Interest
- Section 18047 - Manner and Time for Filing Elections to Qualify Household and Personal Effects for Fair Market Value Basis
- Section 18049-18051(a) - Basis of Property Acquired by Gift After December 1, 1920
- Section 18049-18051(b) - Transfer of Property in Trust After December 31, 1920
- Section 18049-18051(c) - Gift or Transfer in Trust Before January 1, 1921
- Section 18049-18051(d) - Transfers in Part a Gift and in Part a Sale
- Section 18052-18053(a) - Adjustments to Basis; Scope of Sections
- Section 18052-18053(b) - Items Properly Chargeable to Capital Account
- Section 18052-18053(c) - Exhaustion, Wear and Tear, Obsolescence, Amortization, and Depletion for Periods Since February 28, 1913
- Section 18052-18053(d) - Exhaustion, Wear and Tear, Obsolescence, Amortization, and Depletion; Periods During Which Income Was Not Subject to Tax
- Section 18052-18053(e) - Miscellaneous Adjustments to Basis
- Section 18052-18053(f) - Other Applicable Rules
- Section 18052-18053(g) - Adjusted Basis; Cancellation of Indebtedness Under Bankruptcy Act
- Section 18052-18053(h) - Adjusted Basis; Cancellation of Indebtedness; Special Cases
- Section 18052-18053(i) - Substituted Basis
- Section 18054(a) - Adjusted Basis; Discharge of Indebtedness; General Rule
- Section 18054(b) - Adjusted Basis; Discharge of Indebtedness; Special Cases
- Section 18055 - Property on Which Lessee Has Made Improvements
- Section 18057 - Sale of Annuities