26 CFR § 1.1016-3 - LII / Legal Information Institute
网页§ 1.1016-3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913. (a) In general — (1) Adjustment where deduction is claimed.
26 CFR § 1.1016-6 - LII / Legal Information Institute
网页This rule explains how to adjust basis and eliminate double deductions or their equivalent in the case of stock of a subsidiary company. It also applies the principles of estoppel and prior internal revenue laws.
26 CFR § 1.1016-1 - Adjustments to basis; scope of section.
网页§ 1.1016-1 Adjustments to basis; scope of section. Section 1016 and §§ 1.1016-2 to 1.1016-10, inclusive, contain the rules relating to the adjustments to be made to the basis of …
26 CFR 1.1016-1 -- Adjustments to basis; scope of section.
网页§ 1.1016-1 Adjustments to basis; scope of section. Section 1016 and §§ 1.1016-2 to 1.1016-10, inclusive, contain the rules relating to the adjustments to be made to the basis of property to determine the adjusted basis as defined in section 1011.
网页1.1016–10 Substituted basis. person for whom the basis is to be determined. In addition, whenever it appears that the basis of property in the hands of the taxpayer is a sub-stituted basis, as defined in s. t making i. respect of such subst. 26 CFR Ch. I (4–1–21 Edition)
eCFR :: 26 CFR 1.1016-5 -- Miscellaneous adjustments to basis.
网页Where the acquisition of a new residence results in the nonrecognition of any part of the gain on the sale, or exchange, or involuntary conversion of the old residence, the basis of the new residence shall be reduced by the amount of the gain not so recognized pursuant to section 1034 (a), or section 112 (n) of the Internal Revenue Code of 1939,...
eCFR :: 26 CFR 1.1016-10 -- Substituted basis.
网页(a) Whenever it appears that the basis of property in the hands of the taxpayer is a substituted basis, as defined in section 1016(b), the adjustments indicated in §§ 1.1016-1 to 1.1016-6, inclusive, shall be made after first making in respect of such substituted basis proper adjustments of a similar nature in respect of the period during which the property was held by the transferor, donor ...
网页1.1016–2 Items properly chargeable to capital account. vements and bet-terments made to the property. No ad-justment shall be made in respect of any item which, under any applicable provision of law or regulation, is treat-ed as an item not properly chargeable to capital account but is allowable as a deduction in comput.
26 CFR § 1.1016-10 - LII / Legal Information Institute
网页(a) Whenever it appears that the basis of property in the hands of the taxpayer is a substituted basis, as defined in section 1016 (b), the adjustments indicated in §§ 1.1016-1 to 1.1016-6, inclusive, shall be made after first making in respect of such substituted basis proper adjustments of a similar nature in respect of the period during which...
26 CFR 1.1016-6 - Other applicable rules. - GovRegs
网页Provides the text of the 26 CFR 1.1016-6 - Other applicable rules. (CFR).
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