The Library · 26 U.S.C. § 1015

IRC § 1015: Basis of property acquired by gifts and transfers in trust

Carryover basis for gifts.

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26 U.S.C. § 1015

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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. § 1015 (2024 main edition), copy retrieved 2026-10-21, SHA-256 2f653cd38cceb383f05e579bfffb8778a8918d854eee13551abeaadb2ece2878, paretoalphasystems.com/library/irc-1015

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IRC § 1015: Basis of property acquired by gifts and transfers in trust

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