| 词汇 | basis |
| 释义 | `1`basis `2` "Nolo Everybody's Legal Dictionary": For income and capital gains tax purposes, the value that is used to determine profit or loss when property is sold. Often the basis is what you paid for the property. For example, if you buy a house for $200,000, your tax basis is $200,000. If you later sell it for $350,000, your taxable profit is $150,000. An original tax basis may be "adjusted," meaning that it is increased or decreased to reflect improvements made or damage incurred while you own the property. If you inherit property, you get a new basis: the market value of the property at the time of death. If you receive property by gift, on the other hand, your basis is the same as the giver's was. See stepped-up basis, carryover basis. See Topic: Small Business Taxes & Audits Wills & Estate Planning |
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