Sentence examples for adjustment in basis to from inspiring English sources

When the second spouse dies, these assets, included in her estate, get an adjustment in basis to their date of death value, which minimizes the capital gains tax heirs must pay when they are sold.

Had the assets been left outright to the surviving spouse and included in her estate, they would get an adjustment in basis to their value at the date of her death, which minimizes the capital gains tax heirs must pay when they are sold–assuming they have increased in value in the years between the two deaths.

She notes that assets left outright to the surviving spouse and included in her estate get an adjustment or "step-up" in basis to their value at the date of her death, which (if they've continued to appreciate) minimizes the capital gains tax heirs will owe.

The current model described here will form the basis for calculating the drug cost per QALY and for informing decisions on price adjustment in order to deliver the treatments cost effectively to UK patients with MS in an ongoing manner.

This adjustment, using an additive model, was conducted on a district-by-district basis to account for the variation in climate and seasonal variability of disease-related variables such as rainfall and temperature across India.

All funds collected should be distributed to the public on a per capita basis to allow lifestyle adjustments and spur clean energy innovations.

Make sure you revisit your plan on a regular basis to make the necessary adjustments so that you do not fall short of your retirement goal.

However, there is no sufficient basis to assume a negative association between osmotic adjustment and grain yield potential, especially considering the study carried out by Richardson and McCree [ 34], which demonstrated that the metabolic cost of storing photosynthate and using it for osmotic adjustment in sorghum was lower than the cost of converting it into shoot biomass.

This information is then provided to the cardiovascular controlling areas, which operate the hemodynamic adjustments in order to regulate blood flow on the basis of the status of contracting muscle.

Deviated from the tradition UE grouping methods [28 30], Pico UEs will be re-distributed by using a fast adjustment in a group basis and a refinement mechanism on a per-UE basis.

Subject to certain limitations, if an asset is worth more when someone dies than she paid for it, her estate can apply the $1.3 million /$3 millionin allowed basis adjustment to the difference.