26 USC § 1024 - Renumbered § 1023]

---
identifier: "/us/usc/t26/s1024"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1024 - Renumbered § 1023]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1024"
section_name: "Renumbered § 1023]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "O"
subchapter_name: "Gain or Loss on Disposition of Property"
part_number: "II"
part_name: "BASIS RULES OF GENERAL APPLICATION"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "renumbered"
---