I noticed they only talk in that link about changes to basis for depreciation. Maybe I missed something, but for figuring out the cost basis for purposes of sale, this one does not apply:
Figuring the basis.
The basis for depreciation is the lesser of:
The fair market value of the property on the date you changed it to rental use; or
Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis.
