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  2. Wikipedia:Naming conventions (plurals) - Wikipedia

    en.wikipedia.org/wiki/Wikipedia:Naming...

    A plural base title can also redirect to an article (Bookends redirects to Bookend; Faces redirects to Face). If separate primary topics are determined, add a hatnote from the plural page to the singular form (or vice versa). Sometimes, what appears to be a plural form may also be a separate word, which can influence the primary topic decision.

  3. Tax basis - Wikipedia

    en.wikipedia.org/wiki/Tax_basis

    Tax basis of property acquired by inheritance (i.e., from a decedent) is the fair market value at the date of death. However, certain alternative basis amounts may be used at the election of the estate of the decedent. [8] Property so acquired is treated as if acquired by gift, but the basis is limited to fair market value. [9]

  4. Cost basis - Wikipedia

    en.wikipedia.org/wiki/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.

  5. Basis - Wikipedia

    en.wikipedia.org/wiki/Basis

    Basis of futures, the value differential between a future and the spot price; Basis (options), the value differential between a call option and a put option; Basis swap, an interest rate swap; Cost basis, in income tax law, the original cost of property adjusted for factors such as depreciation; Tax basis, cost of an asset

  6. Premises - Wikipedia

    en.wikipedia.org/wiki/Premises

    Premises are land and buildings together considered as a property.This usage arose from property owners finding the word in their title deeds, where it originally correctly meant "the aforementioned; what this document is about", from Latin prae-missus = "placed before".

  7. Tax - Wikipedia

    en.wikipedia.org/wiki/Tax

    A common type of property tax is an annual charge on the ownership of real estate, where the tax base is the estimated value of the property. For a period of over 150 years from 1695, the government of England levied a window tax , with the result that one can still see listed buildings with windows bricked up in order to save their owner's money.

  8. Base (topology) - Wikipedia

    en.wikipedia.org/wiki/Base_(topology)

    In mathematics, a base (or basis; pl.: bases) for the topology τ of a topological space (X, τ) is a family of open subsets of X such that every open set of the topology is equal to the union of some sub-family of .

  9. Property - Wikipedia

    en.wikipedia.org/wiki/Property

    Most legal systems distinguish between different types of property, especially between land (immovable property, estate in land, real estate, real property) and all other forms of property—goods and chattels, movable property or personal property, including the value of legal tender if not the legal tender itself, as the manufacturer rather ...