basis

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basis

the principal constituent; a basic fact, amount, standard, etc., used in reaching conclusions; groundwork: This is the basis for our decision.
Not to be confused with:
bases – plural of base and of basis: All the bases are covered.
basses – more than one person singing bass: There were three basses in the choir; more than one bass instrument: The orchestra had two string basses.
Abused, Confused, & Misused Words by Mary Embree Copyright © 2007, 2013 by Mary Embree

ba·sis

 (bā′sĭs)
n. pl. ba·ses (-sēz′)
1. A fact or circumstance on which something is established: rumors with no basis in reality. See Synonyms at base1.
2. The chief constituent; the fundamental ingredient: The basis for most liquids is water.
3. The fundamental principle: Objective inquiry is the basis of science.
4.
a. A pattern or schedule for proceeding: on a weekly basis.
b. A condition for relating or proceeding: a first-name basis; a friendly basis.
5. Archaic A physical base on which something rests.

[Middle English, foundation upon which something rests, base, from Latin, from Greek, a stepping, that on which one stands, base; see gwā- in Indo-European roots.]
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

basis

(ˈbeɪsɪs)
n, pl -ses (-siːz)
1. something that underlies, supports, or is essential to something else, esp an abstract idea
2. a principle on which something depends or from which something has issued
3. (Mathematics) maths (of a vector space) a maximal set of linearly independent vectors, in terms of which all the elements of the space are uniquely expressible, and the number of which is the dimension of the space: the vectors x, y, and z form a basis of the 3-dimensional space all members of which can be written as ax + by + cz.
[C14: via Latin from Greek: step, from bainein to step, go]
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

ba•sis

(ˈbeɪ sɪs)

n., pl. -ses (-sēz).
1. a bottom or base; the part on which something stands or rests.
2. anything upon which something is based; a fundamental principle.
3. the principal constituent; fundamental ingredient.
4. a basic fact, amount, standard, etc., used in making computations, reaching conclusions, or the like: to be paid on an hourly basis; to be chosen on the basis of merit.
[1525–35; < Latin < Greek básis step, place one stands on, pedestal =ba-, base of baínein to walk, step (akin to come) + -sis -sis; compare base1]
syn: See base1.
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.basis - a relation that provides the foundation for something; "they were on a friendly footing"; "he worked on an interim basis"
foundation - the basis on which something is grounded; "there is little foundation for his objections"
common ground - a basis agreed to by all parties for reaching a mutual understanding
2.basis - the fundamental assumptions from which something is begun or developed or calculated or explained; "the whole argument rested on a basis of conjecture"
explanation - thought that makes something comprehensible
meat and potatoes - the fundamental part; "successful negotiation is the meat and potatoes of arbitration"
supposal, supposition, assumption - a hypothesis that is taken for granted; "any society is built upon certain assumptions"
3.basis - the most important or necessary part of somethingbasis - the most important or necessary part of something; "the basis of this drink is orange juice"
component part, part, portion, component, constituent - something determined in relation to something that includes it; "he wanted to feel a part of something bigger than himself"; "I read a portion of the manuscript"; "the smaller component is hard to reach"; "the animal constituent of plankton"
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.

basis

noun
1. arrangement, way, system, footing, agreement We're going to be meeting there on a regular basis.
2. foundation, support, base, ground, footing, theory, bottom, principle, premise, starting point, groundwork, point of departure, principal element, chief ingredient The UN plan is a possible basis for negotiation.
on the basis of based on, because of, due to, thanks to, going by, owing to, on account of, by reason of Our conclusions were drawn on the basis of these medical reports.
Collins Thesaurus of the English Language – Complete and Unabridged 2nd Edition. 2002 © HarperCollins Publishers 1995, 2002

basis

noun
1. The lowest or supporting part or structure:
2. That on which something immaterial, such as an argument or a charge, rests:
base, footing, foundation, fundament, ground (often used in plural), groundwork, underpinning (often used in plural).
3. A justifying fact or consideration:
4. An established position from which to operate or deal with others:
footing, status, term (often used in plural).
5. A fundamental principle or underlying concept:
The American Heritage® Roget's Thesaurus. Copyright © 2013, 2014 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.
Translations
أَسَاسأساس، قاعِده، أصْل
základ
basisgrundlag
baas
perustakanta
na osnovi
undirstaîa; meginòáttur
基礎
토대
pamatas
pamats
osnova
basbasisgrund
รากฐาน
cơ sở

basis

[ˈbeɪsɪs]
A. N (bases (pl)) (= foundation) → base f
on a daily basisdiariamente, a base diaria
on the basis of what you've saiden base a lo que ha dicho
B. CPD basis point N (Fin) → punto m base or básico
Collins Spanish Dictionary - Complete and Unabridged 8th Edition 2005 © William Collins Sons & Co. Ltd. 1971, 1988 © HarperCollins Publishers 1992, 1993, 1996, 1997, 2000, 2003, 2005

basis

[ˈbeɪsɪs] [bases] [ˈbeɪsɪz ˈbeɪsiːz ˈbeɪsiːz] (pl) n
(= foundation) → base f
to have a basis in fact [rumour, notion] → être fondé(e)
on the basis of (= according to) → compte tenu de (= to judge by) → au vu de
on the basis of what you've said → compte tenu de ce que vous avez dit
on the basis of the offers we've had so far → au vu des offres que nous avons reçues jusqu'à présent
(= starting point) → point m de départ
a basis for → un point de départ pour
on a daily basis (= daily) → quotidiennement
on a regular basis (= regularly) → régulièrement
on a voluntary basis (= voluntarily) → volontairement
on a part-time basis → à temps partielbasis point n (BUSINESS)point m de base
Collins English/French Electronic Resource. © HarperCollins Publishers 2005

basis

n pl <bases>
(of food, mixture etc)Basis f, → Grundlage f
(fig: = foundation) → Basis f; (for assumption) → Grund m; we’re working on the basis that …wir gehen von der Annahme aus, dass …; to be on a sound basis (business)auf festen Füßen stehen; (theory)auf einer soliden Basis ruhen; to put something on a sounder basiseiner Sache (dat)eine solidere Basis geben, etw auf eine solidere Basis stellen; on the basis of this evidenceaufgrund dieses Beweismaterials; to approach a problem on a scientific basisan ein Problem wissenschaftlich herangehen
Collins German Dictionary – Complete and Unabridged 7th Edition 2005. © William Collins Sons & Co. Ltd. 1980 © HarperCollins Publishers 1991, 1997, 1999, 2004, 2005, 2007

basis

[ˈbeɪsɪs] n (bases (pl)) [ˈbeɪsiːz] (foundation) → base f, fondamento
on the basis of what you've said → in base a quello che hai detto
Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995

basis

(ˈbeisis) plural ˈbases (-siːz) noun
that on which a thing rests or is founded. This idea is the basis of my argument.
Kernerman English Multilingual Dictionary © 2006-2013 K Dictionaries Ltd.

basis

أَسَاس základ grundlag Grundlage βάση base, forma perusta base na osnovi base 基礎 토대 basis grunnlag podstawa base базис bas รากฐาน ana fikir cơ sở 基础
Multilingual Translator © HarperCollins Publishers 2009
References in periodicals archive ?
Distributions in excess of the amount taxable as dividend income will reduce an investor's tax basis in its units, or produce capital gain to the extent they exceed an investor's tax basis.
Historically, it was defended by the tacit acknowledgement that, upon a taxpayer's demise, accurate asset tax basis identification would be extraordinarily challenging, (5) often marred by a lifetime of poor record keeping.
(1) One significant tax benefit that results from certain acquisitions is a tax basis step-up.
For estate tax purposes, the tax practitioner will be working to minimize the tax by reducing the value and subsequent tax basis of assets as much as possible through the use of discounts and other adjustments.
Robbins and Bush present readers with a complete examination of the calculation of actuarial tax basis liabilities and assets, as well as an introduction to statutory and tax reserve planning.
Any amount exceeding the corporation's E&P is treated as a reduction in the stock's adjusted tax basis. The remaining amount is treated as gain from a sale or exchange of property.
Because the property is acquired by purchase, the buyer's tax basis is equal to cost (IRC section 1012[a]), which is by definition less than the seller's tax basis.
The bank said that its third quarter year-to-date earnings were 77% greater on a pre tax basis than the same period last year.
In a taxable transaction, the net assets are considered sold and the buyer takes a fair value tax basis in the net assets.