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Tax Base of a Liability

The amount (on an entity's books) that is attributed to a liability for tax purposes. It constitutes the carrying amount...

    Tax Base of an Asset

    The amount (on an entity's books) that is attributed to an asset for tax purposes. This amount will be deductible...

      Tax Base

      For an asset, it is the amount (on an entity's books) that is attributed to it for tax purposes. Likewise,...