Average Basis

Average Basis

A method of figuring basis that can be used only for sales of regulated investment company (including mutual fund) shares. The taxpayer can choose either the single-category or double-category method.
References in periodicals archive ?
Because the Administration's plan would require that an average basis be determined each time an employee exercises an option or sells securities, the basis of stock acquired pursuant to a company plan would be affected by the cost of any stock acquired or sold independently by the employee.
Thus, for example, if a taxpayer holds 100 shares of stock in XYZ, 50 purchased for $25 and 50 purchased for $50, the taxpayer's average basis in each share of XYZ stock would be $37.
On a 12-month moving average basis, price growth is now lower than at any time since January 1999.
However, the year-on-year growth in total domestic deposits on average basis (based on daily averages) was at 72.
2 points over December on a three-month moving average basis.
Asked how much they want to have as monthly spending money, the salaried workers said 61,300 yen on an average basis, showing a gulf of 20,700 yen from their actual spending money.
The average basis weight of the absorbent gelling material in the acquisition zone is lower than the average basis weight of the absorbent gelling material particles in the storage zone.
Meanwhile, on a quarterly average basis, growth in industrial production slowed from an annual rate of 6.
It appears likely that Brazil will have a rate of inflation in 1995 and subsequent years that is less than 100 percent on a three-year average basis.
On a moving average basis, rates have now dropped over 1 percentage point since February, 1990.
On a 12-month moving average basis, price growth is lower now than at any time since January 1999.
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