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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
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.
Tax basis of property received by a U.S. person by gift is the donor's tax basis of the property. If the fair market value of the property exceeded this tax basis and the donor paid gift tax, the tax basis is increased by the gift tax. This adjustment applies only if the recipient sells the property at a gain. [7]
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.
The plural may be used to emphasise the plurality of the attribute, especially in British English but very rarely in American English: a careers advisor, a languages expert. The plural is also more common with irregular plurals for various attributions: women killers are women who kill, whereas woman killers are those who kill women.
In the United States, state governments are institutional units exercising functions of government at a level below that of the federal government. Each U.S. state's government holds legislative, executive, and judicial authority over [1] a defined geographic territory.
In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.
Proper nouns that are plural in form take a plural verb in both AmE and BrE; for example, The Beatles are a well-known band; The Diamondbacks are the champions, with one major exception: in American English, the United States is almost universally used with a singular verb.