Statute · United States Code
26 U.S.C. § 1013 — Basis of property included in inventory
26 U.S.C. § 1013
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- intellectual-property-and-technology
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.