Treasury Regulations · 26 CFR
§ 1.1011-1. Adjusted basis.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1011
Cite as 26 CFR § 1.1011-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 1011
- Length
- 60 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 11
The adjusted basis for determining the gain or loss from the sale or other disposition of property is the cost or other basis prescribed in section 1012 or other applicable provisions of subtitle A of the code, adjusted to the extent provided in sections 1016, 1017, and 1018 or as otherwise specifically provided for under applicable provisions of internal revenue laws.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 11 other regulations
- § 1.163(j)-10 Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
- § 1.165-1 Losses.
- § 1.165-7 Casualty losses.
- § 1.165-9 Sale of residential property.
- § 1.166-1 Bad debts.
- § 1.166-2 Evidence of worthlessness.
- § 1.263(a)-3 Amounts paid to improve tangible property.
- § 1.1011-2 Bargain sale to a charitable organization.
- § 1.1038-1 Reacquisitions of real property in satisfaction of indebtedness.
- § 1.1366-2 Limitations on deduction of passthrough items of an S corporation to its shareholders.
- § 301.7701-13 Pre-1970 domestic building and loan association.
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Basis Rules of General Application