26 CFR 1.1011-1
§ 1.1011-1 Adjusted basis.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.1011-1, § 1.1011-1 Adjusted basis, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/111424
- Permanent ID
ys:prov:111424@1- SHA-256
16147458245f9d365fc803a2976ba6580f00d7daf89eb2d65bf94932691a8336
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Full text
The adjusted basis for determining the gain or loss from the sale or other disposition of property is the cost or other basis prescribed in section 1012 or other applicable provisions of subtitle A of the code, adjusted to the extent provided in sections 1016, 1017, and 1018 or as otherwise specifically provided for under applicable provisions of internal revenue laws.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.