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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter O— Gain or Loss on Disposition of Property · § 1013

§ 1013. Basis of property included in inventory

28 words·~1 min read·/usc/title-26/section-1013

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If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
(Aug. 16, 1954, ch. 736, 68A Stat. 296.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 296
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§ 1013
Basis of property included in inventory
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 296
Cites 2Cited by 0 across 0 sources
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