All IRC Regulations

11 results for "1014"

Showing top 11 matches in Treasury Regulations.

§ 1.1014-0
Table of contents.
§ 1.1014-1
Basis of property acquired from a decedent.
§ 1.1014-10
Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
§ 1.1014-2
Property acquired from a decedent.
§ 1.1014-3
Other basis rules.
§ 1.1014-4
Uniformity of basis; adjustment to basis.
§ 1.1014-5
Gain or loss.
§ 1.1014-6
Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
§ 1.1014-7
Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
§ 1.1014-8
Bequest, devise, or inheritance of a remainder interest.
§ 1.1014-9
Special rule with respect to DISC stock.