26 U.S.C. § 1053
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 953
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- § 1053
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- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 1053. Property acquired before March 1, 1913
In the case of property acquired before March 1, 1913 , if the basis otherwise determined under this subtitle, adjusted (for the period before March 1, 1913 ) as provided in section 1016, is less than the fair market value of the property as of March 1, 1913 , then the basis for determining gain shall be such fair market value. In determining the fair market value of stock in a corporation as of March 1, 1913 , due regard shall be given to the fair market value of the assets of the corporation as of that date.
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