26 U.S. Code Part II - BASIS RULES OF GENERAL APPLICATION

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 Repealed.] 1019.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 Repealed.] 1021.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 Repealed.] 1023.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

2010—Pub. L. 111–312, title III, § 301(a),Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, § 542(e)(6), had never been enacted. See 2001 Amendment note below.
2001—Pub. L. 107–16, title V, § 542(e)(6),June 7, 2001, 115 Stat. 86, added item 1022.
1980—Pub. L. 96–589, § 6(h)(2),Dec. 24, 1980, 94 Stat. 3410, struck out item 1018 “Adjustments of capital structure before September 22, 1938”.
Pub. L. 96–223, title IV, § 401(a),Apr. 2, 1980, 94 Stat. 299, repealed section 2005(e)(1) ofPub. L. 94–455and the amendment made thereby. See 1986 Amendment note below.
1978—Pub. L. 95–600, title V, § 515(5),Nov. 6, 1978, 92 Stat. 2884, substituted “December 31, 1979” for “December 31, 1976” in item 1023.
1976—Pub. L. 94–455, title XX, § 2005(e)(1),Oct. 4, 1976, 90 Stat. 1878, which added item 1023 and redesignated former item 1023 as 1024, was repealed by Pub. L. 96–223, § 401(a). See section 401(b), (e) ofPub. L. 96–223, set out as an Effective Date of 1980 Amendments and Revival of Prior Law note under section 1023 of this title.
Pub. L. 94–455, title XIX, § 1901(b)(29)(B), (30)(C),Oct. 4, 1976, 90 Stat. 1799, struck out item 1020 “Election in respect of depreciation, etc., allowed before 1952”, and item 1022 “Increase in basis with respect to certain foreign personal holding company stock or securities”.
1964—Pub. L. 88–272, title II, § 225(j)(3),Feb. 26, 1964, 78 Stat. 93, added item 1022 and redesignated former item 1022 as 1023.

 

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