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Treasury Regulations · 26 CFR Part 1

Basis Rules of General Application (§§ 1.1011-1 to 1.1021-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1011-1 Adjusted basis.
  2. § 1.1011-2 Bargain sale to a charitable organization.
  3. § 1.1012-1 Basis of property.
  4. § 1.1012-2 Transfers in part a sale and in part a gift.
  5. § 1.1013-1 Property included in inventory.
  6. § 1.1014-0 Table of contents.
  7. § 1.1014-1 Basis of property acquired from a decedent.
  8. § 1.1014-2 Property acquired from a decedent.
  9. § 1.1014-3 Other basis rules.
  10. § 1.1014-4 Uniformity of basis; adjustment to basis.
  11. § 1.1014-5 Gain or loss.
  12. § 1.1014-6 Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
  13. § 1.1014-7 Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
  14. § 1.1014-8 Bequest, devise, or inheritance of a remainder interest.
  15. § 1.1014-9 Special rule with respect to DISC stock.
  16. § 1.1014-10 Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
  17. § 1.1015-1 Basis of property acquired by gift after December 31, 1920.
  18. § 1.1015-2 Transfer of property in trust after December 31, 1920.
  19. § 1.1015-3 Gift or transfer in trust before January 1, 1921.
  20. § 1.1015-4 Transfers in part a gift and in part a sale.
  21. § 1.1015-5 Increased basis for gift tax paid.
  22. § 1.1016-1 Adjustments to basis; scope of section.
  23. § 1.1016-2 Items properly chargeable to capital account.
  24. § 1.1016-3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
  25. § 1.1016-4 Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax.
  26. § 1.1016-5 Miscellaneous adjustments to basis.
  27. § 1.1016-6 Other applicable rules.
  28. § 1.1016-10 Substituted basis.
  29. § 1.1017-1 Basis reductions following a discharge of indebtedness.
  30. § 1.1019-1 Property on which lessee has made improvements.
  31. § 1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952.
  32. § 1.1021-1 Sale of annuities.