A taxpayer may engage in an adjusted basis of (debt instruments) of (debt instruments).
A (toll charge deduction) can be for an excess of an adjusted basis.
An amount may be realised over an adjusted basis of a stock.
A change to adjusted basis may simplify an application of a formula.
Regulations may relate to determination of adjusted basis of amortizable.
Adjusted basis can be constituted-of-or-filled-with amortizable.
Guidance may relate to determination of adjusted basis of intangibles.