cost basis

  • 1cost basis — see basis 3 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cost basis n. The amount …

    Law dictionary

  • 2Cost basis — Part of a series on Taxation Taxation in the United States …

    Wikipedia

  • 3Cost Basis — 1. The original value of an asset for tax purposes (usually the purchase price), adjusted for stock splits, dividends and return of capital distributions. This value is used to determine the capital gain, which is equal to the difference between… …

    Investment dictionary

  • 4cost basis — The original price of an asset, used to determine capital gains. Bloomberg Financial Dictionary * * * cost basis UK US noun [S] ► FINANCE the original price that something cost to buy, rather than what it is worth now, used, for example, to… …

    Financial and business terms

  • 5Cost basis reporting — is a term used in the financial services industry that refers to identifying the actual cost of a security for income tax purposes. Cost basis reporting became mandatory on January 1, 2011. The Emergency Economic Stabilization Act of 2008 –… …

    Wikipedia

  • 6Average Cost Basis Method — A way of calculating cost basis when figuring out gains or losses from a sale of mutual fund shares. This is done by adding up the number of shares owned as well as the total dollar amount of the shares; the dollar amount is divided by the number …

    Investment dictionary

  • 7adjusted cost basis — For income tax purposes, original cost plus additions to capital less depreciation results in the adjusted cost basis. Herder v. Helvering, 70 U.S. App.D.C. 287, 106 F.2d 153, 162 …

    Black's law dictionary

  • 8adjusted cost basis — For income tax purposes, original cost plus additions to capital less depreciation results in the adjusted cost basis. Herder v. Helvering, 70 U.S. App.D.C. 287, 106 F.2d 153, 162 …

    Black's law dictionary

  • 9basis — ba·sis / bā səs/ n pl ba·ses / ˌsēz/ 1: something (as a principle or reason) on which something else is established the court could not imagine any conceivable basis for the statute see also rational basis 2: a basic principle o …

    Law dictionary

  • 10cost — n 1: the amount or equivalent paid or charged for something 2 pl: expenses incurred in litigation; esp: those given by the law or the court to the prevailing party against the losing party Merriam Webster’s Dictionary of Law. Merriam Webster.… …

    Law dictionary