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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.
This article uses both phrases. Is "bases of power" the plural of "base" or "basis"? Omphaloscope talk 17:07, 11 October 2018 (UTC) Looking at the literature it appears to always be bases of power rather than basis. Squatch347 16:26, 15 October 2018 (UTC) Also looked at the usage.
A projective basis is + points in general position, in a projective space of dimension n. A convex basis of a polytope is the set of the vertices of its convex hull. A cone basis [5] consists of one point by edge of a polygonal cone. See also a Hilbert basis (linear programming).
A base (or basis) B for a topological space X with topology T is a collection of open sets in T such that every open set in T can be written as a union of elements of B. [3] [4] We say that the base generates the topology T. Bases are useful because many properties of topologies can be reduced to statements about a base that generates that ...
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]
Basis of estimate (BOE) is a tool used in the field of project management by which members of the project team, usually estimators, project managers, or cost analysts, calculate the total cost of the project.
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
The set Γ of all open intervals in forms a basis for the Euclidean topology on .. A non-empty family of subsets of a set X that is closed under finite intersections of two or more sets, which is called a π-system on X, is necessarily a base for a topology on X if and only if it covers X.