This link may be useful.

thanks for the response, I actually saw the link earlier but was wondering specifically about basement stairs if anyone had experience with those codes. I have been in many basements that use 2 x 10 treads measuring 9-1/4 inches. These do not conform to the 9 inch tread cut with 1 inch nosing that would require at least 10 inches meaning the 2 x 10 would not conform

Permanent stair treads should not be built from dimension lumber even in a basement; they are too thick, too easily abraided, and the front edge is too square. The most available pre-cut tread material is usually hard pine but clear fir can still be found in a nominal size of 5/4 X 12. At least a partial riser is also required.