Federal & State Lawfederalstatelaw.com
Home/Federal/Statutes/Title 26/§ 1013
26 U.S.C. § 1013Chapter 1

§1013. Basis of property included in inventory

Primary source

Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

Full Text

§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.

Last amended: December 31, 2024

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.