Code Section 1014

1014 a in general except as otherwise provided in this section the basis of property in the hands of a person acquiring the property from a decedent or to whom the property passed from a decedent shall if not sold exchanged or otherwise disposed of before the decedent s death by such person be i r c.

Code section 1014. Basis of property acquired from a decedent on westlaw findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system. 1949 act conforms section 1014 of title 18 u s c to administrative practice which in turn was modified to comply with congressional policy see note to sec. A in generalexcept as otherwise provided in this section the basis of property in the hands of a person acquiring the property from a decedent or to whom the property passed from a decedent shall if not sold exchanged or otherwise disposed of before the decedent s death by such person be 1.

The international codes i codes are the widely accepted comprehensive set of model codes used in the us and abroad to help ensure the engineering of safe sustainable affordable and resilient structures. 1014 a 1. California code of civil procedure ccp ca civ pro section 1014.

11 of 1949 act set out in historical and revision note under section 657 of this title. Code section 1014 a 1 reads. A except as otherwise provided in this section the basis of property in the hands of a person acquiring the property from a decedent or to whom the property passed from a decedent shall if not sold exchanged or otherwise disposed of before the decedent s death by such person be 1 the fair market value of the property at the date of the decedent s death.

Searchable text of the 26 usc 1014 basis of property acquired from a decedent us code including notes amendments and table of authorities u s. Read the code on findlaw. For more detailed codes research information including annotations and citations please visit westlaw.

Internal revenue code 1014.