B — "Basis" to "By-Products"
Basis
Adjusted
for allowable basis or depletion
Allocation
Carryover
Cost
fair market value as
Depletion
full recovery of
Gift
Inherited
- IRC Section 1014
- Ag. Handbook (pg. 21)
- Letter Ruling 19993301
Limitation of casualty loss deduction
Year of recovery
Block Accounting
Bonus Payments, Treatment of
Brush Control
Business v. Hobby
- IRC Section 183
- IRC Section 212
- Regs. 1.183-1
- Clark
- Clayton
- Holmes
- Kurtzet
- St. Germain
- Zarins
- Ag. Handbook (pg. 17)
Guidelines for determining profit motive
Business Losses
By-Products