Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_1012
Timestamp: 2020-08-11 19:23:17
Document Index: 130191301

Matched Legal Cases: ['§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012', '§ 1012']

Internal Revenue Code, § 1012. Basis Of Property—Cost
I.R.C. § 1012(a) In General —
I.R.C. § 1012(b) Special Rule For Apportioned Real Estate Taxes —
I.R.C. § 1012(c) Determinations By Account
I.R.C. § 1012(c)(1) In General —
I.R.C. § 1012(c)(2) Application To Certain Regulated Investment Companies
I.R.C. § 1012(c)(2)(A) In General —
I.R.C. § 1012(c)(2)(B) Election For Treatment As Single Account —
I.R.C. § 1012(c)(2)(B)(i) —
subparagraph (A) shall not apply with respect to any stock in such regulated investment company held by such stockholders, and
I.R.C. § 1012(c)(2)(B)(ii) —
all stock in such regulated investment company which is held by such stockholders shall be treated as covered securities described in section 6045(g)(3) without regard to the date of the acquisition of such stock.
I.R.C. § 1012(c)(3) Definitions —
I.R.C. § 1012(d) Average Basis For Stock Acquired Pursuant To A Dividend Reinvestment Plan
I.R.C. § 1012(d)(1) In General —
I.R.C. § 1012(d)(2) Treatment After Transfer —
I.R.C. § 1012(d)(3) Separate Accounts; Election For Treatment As Single Account
I.R.C. § 1012(d)(3)(A) In General —
I.R.C. § 1012(d)(3)(B) Average Basis Method —
I.R.C. § 1012(d)(4) Dividend Reinvestment Plan —
I.R.C. § 1012(d)(4)(A) In General —
I.R.C. § 1012(d)(4)(B) Initial Stock Acquisition Treated As Acquired In Connection With Plan —
(Added by Aug. 16, 1954, ch. 736, 68A Stat. 296 ; and amended by Pub. L. 110-343, div. B, title IV, Sec. 403(b), Oct. 3, 2008, 122 Stat. 3765; Pub. L. 113-295, Div. A, title II, Sec. 2210(f), 220(n), Dec. 19, 2014, 128 Stat. 4010.)
2014 - Subsec. (c)(2). Pub. L. 113-295, Div. A, Sec. 210(f)(1)(A), amended the heading for par. (2) by substituting “Regulated Investment Companies” for “Funds”.
Subsec. (c)(2). Pub. L. 113-295, Div. A, Sec. 210(f)(1)(C), amended par. (2) by substituting “regulated investment company” for “fund” each place it appeared.
Subsec. (c)(2)(A). Pub. L. 113-295, Div. A, Sec. 220(n), amended subpar. (A) by substituting “this section” for “section 1012”.
Subsec. (c)(2)(B). Pub. L. 113-295, Div. A, Sec. 210(f)(1)(B), amended the heading for subpar. (B) by striking “Fund”.
Subsec. (d)(1). Pub. L. 113-295, Div. A, Sec. 210(f)(2), amended par. (1) by substituting “December 31, 2011” for “December 31, 2010” nd by substituting “a regulated investment company” for “an open-end fund”.
Subsec. (d)(3). Pub. L. 113-295, Div. A, Sec. 210(f)(3), amended par. (3). Before amendment, it read as follows:
“(3) Separate Accounts; Election For Treatment As Single Accounts.—Rules similar to the rules of subsection (c)(2) shall apply for purposes of this subsection.”
2008 - Pub. L. 110-343, Div. B, Sec. 403(b), amended Sec. 1012 by substituting “(a) In General.—The basis of property” for “The basis of property”, by substituting “(b) Special Rule For Apportioned Real Estate Taxes.—The cost of real property” for “The cost of real property”, and by adding subsec. (c) and (d).
Amendments by Pub. L. 113-295, Div. A, Sec. 210(f), effective as if included in the provisions of the Energy Improvement and Extension Act of 2008 [Pub. L. 110-343, Div. B, Sec. 403(b)] to which they relate [Effective January 1, 2011].
Amendment by Pub. L. 113-295, Div. A, Sec. 220(n), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Amendments by Div. B, Sec. 403(b) of Pub. L. 110-343 effective January 1, 2011.