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.
Citator
26 U.S.C. § 1013 — Basis of property included in inventory is in force in the current edition of the Code, and nothing recorded condemns it.
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.