All IRC Regulations

7 results for "1016"

Showing top 7 matches in Treasury Regulations.

§ 1.1016-1
Adjustments to basis; scope of section.
§ 1.1016-2
Items properly chargeable to capital account.
§ 1.1016-3
Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
§ 1.1016-4
Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax.
§ 1.1016-5
Miscellaneous adjustments to basis.
§ 1.1016-6
Other applicable rules.
§ 1.1016-10
Substituted basis.