26 U.S.C. § 1013
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 1013. Basis of property included in inventory
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
Change History
No amendments tracked yet for this section.
Change history will appear here automatically when the pipeline detects modifications between US Code release points.