FEDERAL · 26 U.S.C. · Chapter Subchapter O—Gain or Loss on Disposition of Property
Basis of property included in inventory
26 U.S.C. § 1013
This text of 26 U.S.C. § 1013 (Basis of property included in inventory) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 1013.
Text
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 296.)
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Bluebook (online)
26 U.S.C. § 1013, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1013.