adjusted (tax) basis


adjusted (tax) basis
откорректированная база (первоначальная стоимость собственности с учетом амортизационных отчислений и добавлением капитальных расходов)
adjusting entry
корректирующая запись

English-russian accounting dictionary. 2014.

Смотреть что такое "adjusted (tax) basis" в других словарях:

  • adjusted 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

  • tax basis — See: basis Category: Personal Finance & Retirement → Taxes Category: Real Estate & Rental Property → Selling a House Category: Wills, Trusts & Estates → Estates, Executors & Probate Court Nolo’s Plain English Law Dictionary. Gerald N. Hill,… …   Law dictionary

  • Adjusted Basis (real estate) — Adjusted Basis or Adjusted Tax Basis refers to the original cost or other basis of property, reduced by depreciation deductions and increased by capital expenditures. Example: Brad buys a lot for $100,000. He then erects a retail facility for… …   Wikipedia

  • basis — 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

  • adjusted basis — see basis 3 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. adjusted basis n …   Law dictionary

  • Adjusted Gross Income — (AGI) is a United States tax term for an amount used in the calculation of an individual s income tax liability. AGI is calculated by taking an individuals gross income and subtracting the income tax code s enumerated deductions, and is an… …   Wikipedia

  • adjusted gross income — n: an individual s gross income decreased by the amount of deductions allowed esp. for business expenses Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. adjusted gross income …   Law dictionary

  • Adjusted basis — In tax accounting, adjusted basis is the net cost of an asset after adjusting for various tax related items.Adjusted basis is one of two variables in the formula used to compute gains and losses when determining gross income for tax purposes. The …   Wikipedia

  • Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …   Wikipedia

  • basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… …   Black's law dictionary

  • basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… …   Black's law dictionary


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