| http://www.w3.org/ns/prov#value | - taxmap/pub17/p17-076.htm#en_us_publink1000172166Adjusted Basis(p97) Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments (increases and decreases) to the cost of the property.
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