Current through Pub. L. 119-100Open in workspace

§ 1023 Cross references

(1) For certain distributions by a corporation which are applied in reduction of basis of stock, see section .

(2) For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 302, § 1022; renumbered § 1023, Pub. L. 88–272, title II, § 225(j)(1), Feb. 26, 1964, 78 Stat. 92; renumbered § 1024 and amended Pub. L. 94–455, title XIX, § 1901(a)(127), title XX, § 2005(a)(2), Oct. 4, 1976, 90 Stat. 1784, 1872; renumbered § 1023, Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299; Pub. L. 96–589, § 6(i)(4), Dec. 24, 1980, 94 Stat. 3410; Pub. L. 109–304, § 17(e)(4), Oct. 6, 2006, 120 Stat. 1708.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1023

Source: decipher.legal/usc/26/1023 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)