26 USC 1023 - Cross references

U.S Code last checked for updates: Oct 23, 2026

§ 1023.

Cross references

(1)

For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).

(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

cite as: 26 USC 1023