@Tette please see my answer on your refd. thread -- I have added to it .
To answer your question --- No you basis adjustment is ONLY due to cost of improvements ( + ) and accumulated depreciation (-).
The cost associated with the sale/ transaction such as lawyer's fees, transfer tax etc. adjust your sales proceeds (-).
Capital gain tax levied by a foreign tax admin is eligible for FTC but does not affect the US Tax filing ( form 4797 ) jut the form 1116.
Does this help ? or is there more I can do for you ?
pk
