Concepedia

Uniform Basis Rule

The Uniform Basis Rule is a principle within trust tax basis regulations that assigns the same carryover basis to trust assets for both income and remainder beneficiaries, ensuring uniformity in cost basis determination across all interests in the trust.

19

Publications

2.6K

Citations

32

Authors

23

Institutions

Publications per year

2017–2026

0

Parents

Publications

19

MESA ISOCHRONES AND STELLAR TRACKS (MIST) 0: METHODS FOR THE CONSTRUCTION OF STELLAR ISOCHRONES

Aaron Dotter · The Astrophysical Journal Supplement Series · 2016 · 1.9K citations · Full text

, , +15

Consistent Solutions to the Problem of Fair Division When Preferences Are Single-Peaked

William Thomson · Journal of Economic Theory · 1994 · 109 citations · Full text

, , +16

Closed choice and a Uniform Low Basis Theorem

Vasco Brattka, Matthew de Brecht, Arno Pauly · Annals of Pure and Applied Logic · 2012 · 101 citations · Full text

, , +3

Argument Systems: A Uniform Basis for Nonmonotonic Reasoning.

Fangzhen Lin, Yoav Shoham · Rare & Special e-Zone (The Hong Kong University of Science and Technology) · 1989 · 99 citations

, , +15

Measurement in Accounting

R. J. Chambers · Journal of Accounting Research · 1965 · 63 citations

, , +9

1–5 of 19

Authors

32

  1. YC
    Youngsub Chun

    Seoul National University, South Korea

    2 publications · 29 citations

    2

    h-index

  2. MG
    Maynard G. Arsove

    University of Washington, United States

    1 publications · 17 citations

    1

    h-index

  3. ND
    Nir Dagan

    Hebrew University of Jerusalem, Israel

    1 publications · 32 citations

    1

    h-index

  4. RJ
    R. J. Chambers

    The University of Sydney, Australia

    1 publications · 63 citations

    1

    h-index

  5. AD
    Aaron Dotter

    Australian National University, Australia

    1 publications · 1.9K citations

    1

    h-index

1–5 of 32

Institutions

23

  1. University of Rochester

    Rochester, United States

    2 h-index

    2 publications

    165 citations

  2. Seoul National University

    Seoul, South Korea

    2 h-index

    2 publications

    29 citations

  3. Lomonosov Moscow State University

    Moscow, Russia

    1 h-index

    2 publications

    46 citations

  4. University of Hong Kong

    Pok Fu Lam, Hong Kong

    1 h-index

    1 publications

    21 citations

  5. Délégation Paris 6

    Paris, France

    1 h-index

    1 publications

    17 citations

  6. University of Exeter

    Exeter, United Kingdom

    1 h-index

    1 publications

    48 citations

  7. University of Eastern Finland

    Joensuu, Finland

    1 h-index

    2 publications

    38 citations

  8. Ohio University

    Athens, United States

    1 h-index

    3 publications

    69 citations

1–8 of 23

Venues

  1. Economics Letters

    3 publications · 85 citations

    3

    h-index

  2. Journal of Economic Theory

    JET · 2 publications · 141 citations

    2

    h-index

  3. The Yale Law Journal

    1 publications · 45 citations

    1

    h-index

  4. Journal of Computational Physics

    1 publications · 19 citations

    1

    h-index

  5. The Astrophysical Journal Supplement Series

    1 publications · 1.9K citations

    1

    h-index

1–5