basis


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Related to basis: SAP BASIS, Basis risk, Basis points

on a regular basis

Quite often and/or in a consistent, regular manner. The general manager drops into the restaurant on a regular basis, so the staff members have to be on their toes at all times.
See also: basis, on, regular

on an irregular basis

Not very often and/or in an inconsistent, irregular manner. The general manager drops into the restaurant on a pretty irregular basis, so the members of staff tend to be pretty laid back here.
See also: basis, irregular, on

*on a first-name basis (with someone)

knowing someone very well; good friends with someone. (*Typically: be ~; get ~.) I'm on a first-name basis with John. John and I are on a first-name basis.
See also: basis, on

on a first-name basis

Quite familiar and friendly, as in Practically all the guests were on a first-name basis. This idiom alludes to the fact that using a person's given name betokens familiarity. [Second half of 1900s]
See also: basis, on
References in periodicals archive ?
Miller: In Miller, (55) the Tax Court held that a taxpayer had sufficient basis in his loans to his S corporation, such that he was allowed to deduct his share of S losses.
Deductible casualty losses; payments received for granting an easement: and residential energy and first-time homebuyer credits may result in taxpayers' reducing the tax basis in their homes.
Since the second quarter of 2004, the SA delinquency rate for subprime ARM products has decreased 8 basis points to 10.
For example, assume company T has 5 stockholders, with 10 shares each and a tax basis of $10 per share--for a total tax basis of $500.
the debtor's loss carryovers and/or tax basis of his assets) must be reduced by $1.
For example, take a manager whose basic fee is 50 basis points.
302-2(c), Example (1), the basis of the shares redeemed are added to the basis of the shares A still retains.
However, under section 1001, if the repayment exceeds the creditor's basis in the loan, the taxpayer must report income.
Consider this scenario: There is a multi-billion dollar stock-for-stock merger, where the outside basis of the acquired target's stock is $1 billion, and the inside basis is only $250 million.
P owns marketable securities with a $100,000 basis and a $1 million fair market value (FMV).
First, CPAs must determine whether a cost segregation study will be beneficial for a replacement property acquired in a section 1031 exchange with the carryover tax basis.
Tax practitioners know that if the transfer of property subject to a liability results in gain recognition, there is also a step-up in the basis of the transferred property.
Newmarket International partnered with Basis Technology to internationalize its Delphi Sales and Catering software.
S by transferring $20 in exchange for common stock, asset Z, with a $130 basis and a $100 fair market value (FMV), and preferred stock.
In return shareholders get an increase in their basis that they can use to deduct additional flow-through losses.