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Under U.S. federal tax law, the tax basis of an asset is generally its cost basis. Determining such cost may require allocations where multiple assets are acquired together. Tax basis may be reduced by allowances for depreciation. Such reduced basis is referred to as the adjusted tax basis. Adjusted tax basis is used in determining gain or loss from disposition of the asset. Tax basis may be relevant in other tax computations.〔For a summary of United States rules, see IRS (Publication 551 ).〕 Tax basis of a member's interest in a partnership and other flow-through entity is generally increased by the members share of income and reduced by the share of loss. The tax basis of property acquired by gift is generally the basis of the person making the gift. Tax basis in property received from corporations or partnerships may be the corporation's or partnership's basis in some cases. ==Determining tax basis== The basis of property is generally the property's cost: the amount paid for the property in cash or other property.〔See .〕 Holding period refers to the duration of time owned based on the purchase date.〔For a discussion of U.S. rules, see Willis, Eugene and Hoffman, William H. Jr., ''et al'', ''South-Western Federal Taxation'' annual edition, Chapter 13. ISBN 978-0-324-66050-0 or ISBN 978-0-324-66052-4 for 2009. Also see Pratt, James W., Kulsrud, William N., ''et al'', ''Federal Taxation", updated periodically, Chapter 14. 2010 edition ISBN 978-1-4240-6986-6.〕 Where an asset is purchased, tax basis generally includes cash paid plus liabilities assumed. For example, if Joe acquires a building for $10,000 cash and assumes a mortgage for $80,000 (which is his liability assumed), Joe's basis in the building is $90,000. If multiple items of property are acquired together in a single transaction, the tax basis must generally be allocated to the items in proportion to their values at the time of acquisition.〔(26 CFR 1.61-6(a) ).〕 Fungible property (''e.g.'', bushels of wheat or shares of corporation stock) may include items of property acquired at different times with differing bases. If such property is sold, the taxpayer may need to use an assumption (such as average cost or FIFO) for determining the cost of the portion of the property sold. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax basis」の詳細全文を読む スポンサード リンク
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