Explore the meaning of "basis" in finance, focusing on its tax implications and role in investment transaction. Learn how it ...

Discover how basis points simplify financial changes and eliminate ambiguity in percentage rates. Learn their impact on interest rates, bond yields, and more.

Basis points are often used in accounting and in the financial services field to simplify percentages written in decimal form. Basis points are sometimes used because they don't require the accountant ...

I am a CPA specializing in helping busy business owners decrease the amount of time and energy they need to manage their accounting system. It’s tax preparation season, and like most business owners, ...

Cost basis is the original purchase price of an asset. Tracking cost basis is key to tax-efficient investing. Many, or all, of the products featured on this page are from our advertising partners who ...

Basis risk refers to the potential mismatch between the value of an asset or liability and the financial instrument used to hedge or manage its risk. This divergence can result in unexpected gains or ...

Cost basis is the original value of an investment. This helps you determine your gains or losses. It’s useful for determining whether your investments are profitable. This is important for taxes as ...

Inheriting an asset grants a step-up in basis, setting cost basis to FMV at death, reducing capital gains tax. Controversy surrounds step-up in basis, as it significantly lowers taxes on inherited ...

The IRS issued final regulations (T.D. 10028) Friday that identify certain partnership related-party basis-shifting transactions and substantially similar transactions as transactions of interest ...