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