Basis
Federal Tax Course – Lesson 7
Introduction | 701 |
Cost Basis | 702 |
Property Received in Exchange for Services or Other Property | 703 |
Basis of Property Acquired Through a Tax-Free Exchange | 704 |
Basis of Property Acquired by a Lump-Sum Purchase | 705 |
Purchase and Sale of a Going Business | 706 |
Basis of Property Acquired by Gift | 707 |
Gain on Property Acquired by Gift | 708 |
Loss on Property Acquired by Gift | 709 |
Property Acquired by Gift before 1921 | 710 |
Adjustment for Gift Taxes Paid | 711 |
Transfers of Property Between Spouses | 712 |
Basis of Inherited Property | 713 |
Basis of Intangible Assets | 714 |
Basis of Stock Options | 715 |
Basis of Property Held for Personal Use | 716 |
Basis of Property Converted to Business Use | 717 |