(C)The term “improvement” means, in the case of any section 1250 property, any addition to capital account for such property after the initial acquisition or after completion of the property. (g)The Secretary shall prescribe such regulations as he may deem necessary to provide for adjustments to the basis of property to reflect gain recognized under subsection (a). (h)This section shall apply notwithstanding any other provision of this subtitle.


26 USC § 1250(f)(4)(C)

Scoping language

None: Default is title Scope
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