J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor.

Inheriting real estate sets a new tax basis often equal to the property's value at the owner's death. This adjusted basis can reduce the capital gains tax when the property is later sold.

Inherited stocks get a basis reset to market value at the owner's death, reducing capital gains tax on future sales. Heirs cannot use losses prior to the original owner's death to offset other ...

This is simply a function of the formula: per share price = pre-money valuation / total outstanding shares. The principle behind the negotiation of the definition of what is the “fully-diluted basis” ...