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26 U.S.C. § 1013. — Basis of property included in inventory · Congress.wiki

Title 26

26 U.S.C. § 1013.Chapter 1

§ 1013

Basis of property included in inventory

26 U.S.C. § 1013.Chapter 1

Basis of property included in inventory

Title 26

1 min read

Subchapter: Gain or Loss on Disposition of Property

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If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

Release: pl-119-83 (2026-04-13)