Tax Basis : What Is It? Why Is It Important?

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Corporations--Taxation.

Corporations.

Small business.

Taxation.

Physical Description:

1 online resource (10 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2008.

System Details:

text file

Summary:

Provides simplified explanation of the meaning of "tax basis," reviews factors that determine tax basis, and outlines ways in which tax basis is used. Focuses on situations encountered by individual taxpayers and small businesses.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Tax Basis

Access Restriction:

Restricted for use by site license.