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IRS.gov Website
Publication 551
Basis of Assets
(Rev 07/2011)
Introduction, Useful Items and Important Changes

Cost Basis

Stocks and Bonds
Real Property
Business Assets
Allocating the Basis

Adjusted Basis

Increases to Basis
Decreases to Basis
Adjustments to Basis Example

Basis Other Than Cost

Property Received for Services
Taxable Exchanges
Nontaxable Exchanges
Property Transferred From a Spouse
Property Received as a Gift
Inherited Property
Property Changed to Business or Rental Use

How To Get Tax Help

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