Basis Rules of General Application
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1011-1 Adjusted basis.
- § 1.1011-2 Bargain sale to a charitable organization.
- § 1.1012-1 Basis of property.
- § 1.1012-2 Transfers in part a sale and in part a gift.
- § 1.1013-1 Property included in inventory.
- § 1.1014-0 Table of contents.
- § 1.1014-1 Basis of property acquired from a decedent.
- § 1.1014-2 Property acquired from a decedent.
- § 1.1014-3 Other basis rules.
- § 1.1014-4 Uniformity of basis; adjustment to basis.
- § 1.1014-5 Gain or loss.
- § 1.1014-6 Special rule for adjustments to basis where property is acquired from a…
- § 1.1014-7 Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving…
- § 1.1014-8 Bequest, devise, or inheritance of a remainder interest.
- § 1.1014-9 Special rule with respect to DISC stock.
- § 1.1014-10 Basis of property acquired from a decedent must be consistent with…
- § 1.1015-1 Basis of property acquired by gift after December 31, 1920.
- § 1.1015-2 Transfer of property in trust after December 31, 1920.
- § 1.1015-3 Gift or transfer in trust before January 1, 1921.
- § 1.1015-4 Transfers in part a gift and in part a sale.
- § 1.1015-5 Increased basis for gift tax paid.
- § 1.1016-1 Adjustments to basis; scope of section.
- § 1.1016-2 Items properly chargeable to capital account.
- § 1.1016-3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for…
- § 1.1016-4 Exhaustion, wear and tear, obsolescence, amortization, and depletion;…
- § 1.1016-5 Miscellaneous adjustments to basis.
- § 1.1016-6 Other applicable rules.
- § 1.1016-10 Substituted basis.
- § 1.1017-1 Basis reductions following a discharge of indebtedness.
- § 1.1019-1 Property on which lessee has made improvements.
- § 1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952.
- § 1.1021-1 Sale of annuities.
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