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  2. Individual retirement account - Wikipedia

    en.wikipedia.org/wiki/Individual_retirement_account

    Individual retirement account. An individual retirement account ( IRA) in the United States is a form of " individual retirement plan ", provided by many financial institutions, that provides tax advantages for retirement savings. An individual retirement account is a type of "individual retirement arrangement" as described in IRS Publication ...

  3. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Cost basis. Basis (or cost basis ), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When property is sold, the taxpayer pays/ (saves) taxes on a capital gain / (loss) that equals the amount realized on the sale minus the sold property's basis. Cost basis is needed because tax is due ...

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