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{{breadcrumb3|Tax Research Resources|Forms & Publications}}

== Basis of Assets ==

=== Overview ===
Basis is the amount of your investment in property for tax purposes. Use the basis of property to figure depreciation, amortization, depletion, and casualty losses. Also use it to figure gain or loss on the sale or other disposition of property. You must keep accurate records of all items that affect the basis of property so you can make these computations.

This publication is divided into the following sections.
* Cost Basis
* Adjusted Basis
* Basis Other Than Cost

=== Links ===
:* {{PubLink|551|551}}

[[Category: Federal Articles]]
[[Category: Publications]]
[[Category: Individual]]
[[Category: Asset Sales]]
[[Category: Depreciation]]
[[Category: Amortization]]
[[Category: Depletion]]
[[Category: Casualty Loss]]