BASIS RULES OF GENERAL APPLICATION
- Section 1.1011-1 - Adjusted basis
- Section 1.1011-2 - Bargain sale to a charitable organization
- Section 1.1012-1 - Basis of property
- Section 1.1012-2 - Transfers in part a sale and in part a gift
- Section 1.1013-1 - Property included in inventory
- Section 1.1014-0 - Table of contents
- Section 1.1014-1 - Basis of property acquired from a decedent
- Section 1.1014-2 - Property acquired from a decedent
- Section 1.1014-3 - Other basis rules
- Section 1.1014-4 - Uniformity of basis; adjustment to basis
- Section 1.1014-5 - Gain or loss
- Section 1.1014-6 - Special rule for adjustments to basis where property is acquired from a decedent prior to his death
- Section 1.1014-7 - Example applying rules of Sections 1.1014-4 through 1.1014-6 to case involving multiple interests
- Section 1.1014-8 - Bequest, devise, or inheritance of a remainder interest
- Section 1.1014-9 - Special rule with respect to DISC stock
- Section 1.1014-10 - Basis of property acquired from a decedent must be consistent with property's Federal estate tax value
- Section 1.1015-1 - Basis of property acquired by gift after December 31, 1920
- Section 1.1015-2 - Transfer of property in trust after December 31, 1920
- Section 1.1015-3 - Gift or transfer in trust before January 1, 1921
- Section 1.1015-4 - Transfers in part a gift and in part a sale
- Section 1.1015-5 - Increased basis for gift tax paid
- Section 1.1016-1 - Adjustments to basis; scope of section
- Section 1.1016-2 - Items properly chargeable to capital account
- Section 1.1016-3 - Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913
- Section 1.1016-4 - Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax
- Section 1.1016-5 - Miscellaneous adjustments to basis
- Section 1.1016-6 - Other applicable rules
- Section 1.1016-10 - Substituted basis
- Section 1.1017-1 - Basis reductions following a discharge of indebtedness
- Section 1.1019-1 - Property on which lessee has made improvements
- Section 1.1020-1 - Election as to amounts allowed in respect of depreciation, etc., before 1952
- Section 1.1021-1 - Sale of annuities