Section 1014

Code unannotated title 26.

Section 1014. Thus an owner of appreciated property cannot give the property to a terminally ill person and then reacquire the. 31 1976 see section 2005 f of pub. Next 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.

Search by keyword or citation. Internal revenue code 1014. 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.

94 455 applicable in respect of decedents dying after dec. 1014 u s. Conforms section 1014 of title 18 u s c to administrative practice which in turn was modified to comply with congressional policy.

Amendment by section 2005 a 1 of pub. 94 455 set out as an effective date note under section 1015 of this title. 94 455 applicable in respect of decedents dying after dec.

Basis of property acquired from a decedent. 31 1976 see section 2005 f of pub. 94 455 set out as an effective date note under section 1015 of this title.