| Introduction |
701 |
| Cost Basis |
702 |
| Property Received in Exchange for Services or Other Property |
703 |
| Basis of Property Acquired Through a Tax-Free Exchange |
704 |
| Basis of Property Acquired by a Lump-Sum Purchase |
705 |
| Purchase and Sale of a Going Business |
706 |
| Basis of Property Acquired by Gift |
707 |
| Gain on Property Acquired by Gift |
708 |
| Loss on Property Acquired by Gift |
709 |
| Property Acquired by Gift before 1921 |
710 |
| Adjustment for Gift Taxes Paid |
711 |
| Transfers of Property Between Spouses |
712 |
| Basis of Inherited Property |
713 |
| Basis of Intangible Assets |
714 |
| Basis of Stock Options |
715 |
| Basis of Property Held for Personal Use |
716 |
| Basis of Property Converted to Business Use |
717 |
