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► 26 U.S.C. § 1013 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 1013
Basis of property included in inventory
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-EADD64
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART II - BASIS RULES OF GENERAL APPLICATION Sec. 1013 - Basis of property included in inventory From the U.S. Government Publishing Office, www.gpo.gov

§1013. Basis of property included in inventory

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

(Aug. 16, 1954, ch. 736, 68A Stat. 296.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 1013 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
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26 U.S.C. § 1013
Status
● ACTIVE
Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-EADD64
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Internal Revenue Code — 26 U.S.C. § 1013