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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 1023. — Cross references · Congress.wiki

U.S. Code/Title 26/§ 1023

Title 26

26

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26 U.S.C. § 1023.Chapter 1

§ 1023

Cross references

Title 26

1 min read

Subchapter: Gain or Loss on Disposition of Property

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Back to Chapter 1 Previous: § 1021 Next: § 103

((1)) For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).

((2)) For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.

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

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