Statutory Text
26 U.S.C. § 1013 — Basis of property included in inventory
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
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Citation
26 U.S.C. § 1013
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PRIMARY-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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Ch. 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C. — public domain
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