This section illustrates the various ways property may be acquired, and how the resulting basis may be established. Included are discussions of cost basis, exchange basis, exchange for service basis, and how basis may be adjusted, as well as the effects of improvements, depreciation, and allocation. Special rules for stocks, mutual funds, and home offices are explained. Rules for establishing basis at disposition are also included.
Frigon, Bradley J.
"Calculating and Adjusting Basis,"
Marquette Elder's Advisor: Vol. 5
, Article 4.
Available at: http://scholarship.law.marquette.edu/elders/vol5/iss1/4