AT&T's shares have dropped 22 percent since the breakup was announced, on an adjusted basis.

On an adjusted basis, that is the highest level since January 1999, just three months after the company was formed.

Another way is to increase the "adjusted basis" by adding to the acquisition price the expenses of the original purchase.

Trading on an adjusted basis at around $10 in the spring of 1993, Oxford closed at $88.125 last week.

A partner may only deduct his loss to the extent of his adjusted basis in the partnership.

When a partner receives a distribution, they may not recognize gain up to the adjusted basis of their capital account in the partnership.

The adjusted basis begins with the home's original cost - and can be increased by the price of improvements made.

"They routinely overlook expenses that can significantly build up their adjusted basis."

The adjusted basis is the sum of the following:

Taxpayer had an adjusted basis of $61,913 in the apartment building on the closing date.