Internal Revenue Code · 26 U.S.C.
§ 1024. Renumbered § 1023
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1024
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Renumbered
Renumbered § 1023
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter O Gain or Loss on Disposition of Property
- Part II BASIS RULES OF GENERAL APPLICATION