Sec. 139. Basis for purposes of determining gain or loss
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/bill/116/hr/1332/ih/section-139·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Nothing in the Internal Revenue Code of 1986 shall be construed to prevent the Secretary of the Treasury (or any designee of the Secretary) from providing that the basis for determining gain or loss (whether on the basis of cost or otherwise) is adjusted on the basis of inflation.