Part II - BASIS RULES OF GENERAL APPLICATION

Section 1011 - Adjusted basis for determining gain or loss
Section 1012 - Basis of property-cost
Section 1013 - Basis of property included in inventory
Section 1014 - Basis of property acquired from a decedent
Section 1015 - Basis of property acquired by gifts and transfers in trust
Section 1016 - Adjustments to basis
Section 1017 - Discharge of indebtedness
Section 1018 - Repealed
Section 1019 - Property on which lessee has made improvements
Section 1020 - Repealed
Section 1021 - Sale of annuities
Section 1022 - Repealed
Section 1023 - Cross references
Section 1024 - Renumbered