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Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.
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It was merged on April 14, 1891 into the Kensington & Tacony as the Frankford Street Branch. The K&T built 2.85 miles (4.59 km) further along Delaware Avenue in 1891–1892 to connect to the Philadelphia & Trenton just east of Tacony , and extended the Frankford Street Branch 1.16 miles (1.87 km) across and parallel to Frankford Creek 1893–1894.
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