Publication 551 discusses basis, the amount of your investment in property for tax purposes. It discusses: Cost basis. Adjusted basis. Basis other than cost. Current revision Publication 551 PDF (HTML | eBook EPUB) Recent developments None at this time. Other items you may find useful All revisions for Publication 551 Other current products Related publications About Publication 463, Travel, Gift, and Car Expenses About Publication 523, Selling Your Home About Publication 525, Taxable and Nontaxable Income About Publication 527, Residential Rental Property (Including Rental of Vacation Homes) About Publication 530, Tax Information for Homeowners About Publication 537, Installment Sales About Publication 544, Sales and Other Dispositions of Assets About Publication 547, Casualties, Disasters, and Thefts About Publication 550, Investment Income and Expenses About Publication 559, Survivors, Executors and Administrators About Publication 587, Business Use of Your Home (Including Use by Daycare Providers) About Publication 946, How to Depreciate Property