Assertion: basis | /r/AtLocation | the ira
Facets:
value: for any year
type: TEMPORAL
Source sentences:
text: However, to ensure that this tax-free treatment is realized, the taxpayer must file IRS Form 8606 for any year that basis is added to the IRA and for any year that distributions are made from any of the individual's traditional, SEP and/or SIMPLE IRAs.