Independent notes on crypto cost basis. No software and no file hosted here.

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Limit Record is an independent reference on crypto cost basis calculation. We write notes for people who want to understand how cost basis works before they commit to any tax software or professional service.

We are not a software publisher. We do not distribute programs, browser extensions, or mobile apps. We are not a mirror or archive of other projects' installers.

We are not affiliated with any exchange, wallet provider, or tax preparation service. This site exists solely to explain cost basis concepts in plain language.