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(1) For certain distributions by 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.
Cite this article: FindLaw.com - 26 U.S.C. § 1023 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 1023. Cross references - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-1023/
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