B a s i s C e n t r a l

^{because inquiring minds want to know!}

Fall 2007

Copyright © 2007 by John Potts

Lighthouse

• Philadelphia Park

• The key language in Philadelphia Park is in the paragraph that begins with the word “When”. You will find there a treasure in abstraction. When done savoring it, an example, not in the case, may help.

• Example page one.

• Example page two.

• Example page three.

• Potts, Recognition Theory of Basis (44 pages):

• http://faculty.valpo.edu/jpotts/recognitiontheoryofbasis.pdf

• Kohl, Identification Theory of Basis

• An excellent article on basisis is Kohl, The Identification Theory of Basis, 40 Tax L. Rev. 623 (1985).

• Partial list of basis theories, with explanations:

• http://faculty.valpo.edu/jpotts/basistheories.html