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 ...

Pro rata is a term used to describe a proportionate allocation. It's a method of assigning an amount to a fraction according ...

We have published our Legal Update on the Federal Circuit’s opinion in the Alta Wind case involving the calculation of eligible basis for 1603 Treasury cash grant purposes. The 1603 Treasury cash ...

TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...