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RULES OF THE DEPARTMENT OF REVENUE
CHAPTER 810-3-6
Gain or Loss - Basis of Property; Adjusted Basis
TABLE OF CONTENTS
810-3-6-.01 Basis in Property 810-3-6-.02 Basis for Computing Gain or Loss 810-3-6-.03 Basis in Subchapter K Entity 810-3-6-.04 Basis of Property Acquired by Gift or Transfer in Trust 810-3-6-.05 Property Transmitted at Death 810-3-6-.06 Basis of Property Acquired Upon Like-Kind Exchange 810-3-6-.07 Basis of Property Transferred to a Corporation 810-3-6-.08 Basis of Property Acquired on Liquidation of a Subsidiary 810-3-6-.09 Basis of Property of a Subsidiary after Acquisition 810-3-6-.10 Basis of Property Received in a Liquidation in which Gain or Loss is Recognized 810-3-6-.11 Basis of Stock after Stock Dividend 810-3-6-.12 Basis of Property Acquired in Connection with an Involuntary Conversion 810-3-6-.13 Basis of Property Acquired Before January 1, 1933 810-3-6-.14 Basis of Property Acquired from a Spouse or Former Spouse 810-3-6-.15 Basis of Replacement Property in Sale of Stock to an Employee Stock Ownership Plan or Cooperative 810-3-6-.16 Basis of Property of Individuals Establishing Alabama Domicile 810-3-6-.17 Allocation of Basis