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§ 1013. Basis of property included in inventory

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

articles 2

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§ 1013. Basis of property included in inventory

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

(Aug. 16, 1954, ch. 736, 68A Stat. 296.)

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