[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1011-1]

[Page 28]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1011-1  Adjusted basis.

    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.