Assertion: basis | /r/HasProperty | fair market value
Facets:
value: at the time of transfer
type: TEMPORAL
value: in this situation
type: TEMPORAL
Source sentences:
text: After Beneficiary inherits the home from Benefactor, Beneficiary's basis in the home is that fair market value, $100,000.
text: In this situation the asset's basis is its fair market value at the time of transfer.
text: The beneficiary's basis in the yacht will be the fair market value, $110,000.