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