The Library · 26 U.S.C. § 1014

IRC § 1014: Basis of property acquired from a decedent

The step-up (or down) in basis at death.

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26 U.S.C. § 1014

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 1014 (2024 main edition), copy retrieved 2026-10-21, SHA-256 50d21397639d1229534087c67072718eef36f42dddc60b840b0289e604c03e60, paretoalphasystems.com/library/irc-1014

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IRC § 1014: Basis of property acquired from a decedent

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