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Cost basis

Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain/(loss) that equals the amount realized on the sale minus the sold property's basis.

Measurement, Reporting & Determining basis

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Overview

Determining basis

Mutual Fund Basis Methods

  • FIFO FIFO and LIFO accounting

Reporting

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Map overview Semantic statistics

Cost basis

Nodes20
Edges19
Triples31
Avg. degree1.9
Density0.1
Components1

How this topic connects Entity context

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Cost basis

Top relations

related to Reporting · 11
Cost basis → Act, Cost, Cost Basis Reporting, IRS, IRS Form, January, October, Section, The Act, The Emergency Economic Stabilization, Under
related to 2012 legislation changes · 10
Cost basis → Because FIFO, CBRS, Cost Basis Reporting System, Institutions, IRS, Several, Shareholders, Spec ID, The IRS, Transfer
has method · 4
Cost basis → Cost, For, IRS, Publication

Important terminology Word statistics

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Important terminology

basis tax cost property irs gain value asset capital transfer shares adjusted reporting financial must new sale sells however also

Entity relationships Subject–Predicate–Object triples

SubjectPredicateObjectConfidenceSrc
depreciationinstance ofadjusted for factors0.80text
debt securitiesinstance of2012.Financial instruments0.80text
optionsinstance of2012.Financial instruments0.80text
private placements acquired on or after January 1instance of2012.Financial instruments0.80text
2014Additionallyinstance of2012.Financial instruments0.80text
an intermediary who transfers a client account to another intermediary must provide information necessary for cost basis reporting within 15 days of the account transferinstance of2012.Financial instruments0.80text
Cost basishas methodFor0.60section
Cost basishas methodIRS0.60section
Cost basishas methodPublication0.60section
Cost basishas methodCost0.60section
Cost basisrelated to 2012 legislation changesShareholders0.60section
Cost basisrelated to 2012 legislation changesIRS0.60section

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    Min side: 3
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