[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: 26CFR1.1016-1]

[Page 63]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1016-1  Adjustments to basis; scope of section.

    Section 1016 and Sec. Sec. 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. 
However, if the property was acquired from a decedent before his death, 
see Sec. 1.1014-6 for adjustments on account of certain deductions 
allowed the taxpayer for the period between the date of acquisition of 
the property and the date of death of the decedent. If an election has 
been made under the Retirement-Straight Line Adjustment Act of 1958 (26 
U.S.C. 1016 note), see Sec. 1.9001-1 for special rules for determining 
adjusted basis in the case of a taxpayer who has changed from the 
retirement to the straight-line method of computing depreciation 
allowances.