Basis may refer to Cost basis, in income tax law, the original cost of property adjusted for factors such as depreciation. Basis future, the value differential between a future and the spot price Basis (options), the value differential between a call option and a put option Cost basis, in the calculation of capital gains Basis (crystal structure), positions of the atoms inside the unit cell BASIS International, a software company in Renaissance music, the bassline was sometimes called the… (More on Basis)