Can you add the expenses for your annual Christmas party or the Thanksgiving turkeys to the cost basis of your home when you sell it? 

No?

Your source?

The principles and rules for establishing basis are outlined in codes, regs., case laws, and what-not...   If I wanted to fit my Thanksgiving turkeys right into the basis, I'd better be able to cite the source.  I think that's how it works.  Not the other way around.  But then, don't ask me for the source for this.  If you do, I'll take the 5th.  Amendment, that is, this time.

Meanwhile, I personally prefer Deuteronomy 5:6-21 when it comes to the Big Ten.  During certain part of the year, I do invariably fail to observe the Sabbath day.  If I go by Deuteronomy, at least I'd get the part for "male and female servants may rest" down pat.  (I'm too cheap to pay my male and female CPAs OT),  But then, that's me.