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If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
Cite this article: FindLaw.com - 26 U.S.C. § 1013 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 1013. Basis of property included in inventory - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-1013.html
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