Examlex
The yard is considered a derived SI unit.
Donor's Adjusted Basis
The value used for tax purposes to determine the gain or loss when property is given as a gift, generally the cost basis of the donor at the time of the gift.
Fair Market Value
The price that property would sell for on the open market, between a willing buyer and a willing seller each having reasonable knowledge of all pertinent facts.
Gift
A transfer of property or assets from one individual to another without the expectation of payment or anything in return.
Landscape Business
A business involved in modifying the visible features of an area of land, including flora, terrain shape, and structures.
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