26 U.S.C. § 1013
§ 1013. Basis of property included in inventory
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History
Part of the code since 1954. Unchanged since the 1954 code.
Every change, newest first (1)
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.