Tax basis

In finance, a capital gain is profit that results from the sale or exchange of a capital asset over its purchase price. If the price of the capital asset has declined instead of appreciated, this is called a capital loss. Capital gains occur in both real assets, such as property, as well as financial assets, such as stocks or bonds.
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Used in the context of finance, this refers to the original cost of an asset less depreciation that is used to determine gains or losses for tax purposes. Used in the context of investments, this refers to the price of a stock or bond plus the broker's commission.