Nowhere in IRS literature does it express that these are included in the basis of a vehicle.
In terms of registration fees, the IRS does say this:
Actual Expenses - To use the actual expense method, you must determine what it actually costs to operate the car for the portion of the overall use of the car that's business use. Include gas, oil, repairs, tires, insurance, registration fees, licenses, and depreciation (or lease payments) attributable to the portion of the total miles driven that are business miles.
