26 U.S.C. § 1013

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 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.

26 U.S.C. § 1013

Aug. 16, 1954, ch. 736, 68A Stat. 296.