26 CFR 1.1033(b)-1

§ 1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.1033(b)-1, § 1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/111475
Permanent ID: ys:prov:111475@1
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Full text

(a) The provisions of the first sentence of section 1033(b) may be illustrated by the following example: (b) The provisions of the last sentence of section 1033(b) may be illustrated by the following example:

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.