N3A - Participation in trading partnerships, the Cost of acquisition - basis tab

You get the value from item 84 or 85 in the previous year's tax form. Note that this is the same amount entered in item 33 or 34. If you bought the share during the year, enter the amount you paid for the share in item 68. In this case, you can unlock the field and change the amount.

If you have deposited money or contributed other property as a supplement to the company, it must increase your acquisition cost. Property other than money is valued at a maximum market value. The additions that you have made should be reported on an ongoing basis in the accounting against your capital account, so the amount to be included in item 71 can usually be retrieved directly from the trading partnership's accounting.

Have you had the benefit of e g free car or home, this is a withdrawal that must be reported in item 72. If you have booked the withdrawal in the accounts as equity, and it is included in the withdrawal reported in the trading partnership's main appendix INK4DU, you must not include it here, but at item 73.

If you have withdrawn money or other property from the trading company, it must reduce your acquisition cost. Property other than money is valued at market value. The withdrawals that you have made should be reported on an ongoing basis in the accounting against your capital account, which is why the amount to be entered in item 73 can usually be obtained directly from the trading partnership's accounting.

The capital gain on the sale of a property or cooperative apartment shall normally increase the acquisition cost in item 77. While the capital loss shall normally reduce the acquisition cost in item 78.Other adjustments