Advising the Individual Taxpayer | Chapter 43
Basis Planning
Product specification for EA Part 1 Basis Planning, mapped to the Taxpayer advice SEE domain.
Chapter build status
This page defines the chapter architecture. It is not yet the final textbook chapter, question bank, or reviewed practitioner reference.
Last reviewed: June 5, 2026. Tax law through: December 31, 2025. Students must verify current IRS limits, forms, and instructions before testing.
Lessons
6
Question target
50
Flashcard target
100
Case studies
5
Decision trees
4
Illustrations
5
Required lessons
Cost Basis
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Gift Basis
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Inherited Basis
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Adjusted Basis
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Holding Period Rules
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Basis Documentation
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Curriculum blueprint detail
This chapter has a mapped curriculum blueprint entry for the next content-production stage.
Open full curriculum blueprintEvery chapter must contain
- Learning Objectives
- Key Concepts
- Technical Discussion
- IRS Authority
- Exam Alert Boxes
- Practitioner Notes
- Decision Trees
- Form Walkthroughs
- Examples
- Advanced Examples
- Case Studies
- Common Errors
- Chapter Summary
- Flashcards
- Review Questions
- Answer Explanations
Question and flashcard standard
Each chapter target is 50 chapter questions and 100 flashcards before cumulative and simulation pools. Questions must include correct-answer explanations, wrong-answer explanations, topic tags, difficulty, IRS concept references, and review dates.
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