Table of Contents
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Publication 550, Investment Income and Expenses
Index
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A
B
- Backup withholding
- Bargain purchases
- Basis, Adjusted
- Basis, Discounted debt instruments
- Basis, Other than cost
- Basis, Real estate investment trust (REIT)
- Basis, REMIC, residual interest
- Basis, Stocks and bonds
- Basis, Stocks and bonds
- Bearer obligations
- Bearer obligations
- Bonds, Accrued interest on
- Bonds, Arbitrage
- Bonds, Basis
- Bonds, Convertible
- Bonds, Coupon
- Bonds, Federally guaranteed
- Bonds, Market discount
- Bonds, Market discount
- Bonds, Market discount
- Bonds, New York Liberty
- Bonds, Private activity
- Bonds, Sold between interest dates
- Bonds, State and local
- Bonds, Stripped
- Bonds, Stripped
- Bonds, Traded flat
- Bonds, U.S. savings
- Bonds, U.S. Treasury
C
- Capital assets
- Capital gain distributions
- Capital gain distributions
- Capital gain distributions
- Capital gains and losses, Constructive ownership
transactions
- Capital gains and losses, Investment property
- Capital gains and losses, Long term
- Capital gains and losses, Long term
- Capital gains and losses, Losses, limit on
- Capital gains and losses, Short term
- Capital loss carryover
- Cash method
- Cash method
- Cash method
- Certificate of deposit
- Children, Gifts to
- Children, Investment income of
- Children, Owner of U.S. savings bond
- Collateralized debt obligations (CDOs)
- Collateralized debt obligations (CDOs)
- Commodity futures
- Commodity futures
- Community property
- Constructive receipt
- Conversion transactions
- Corporate distributions, Dividends
- Corporate distributions, Return of capital
- Corporate distributions, Stock rights
- Corporate distributions, Undistributed capital gains
- Cost basis
D
- Day traders
- Decedents
- Decedents
- Decedents
- Discount on debt instruments, Original issue discount
(OID)
- Discount on debt instruments, Original issue discount
(OID)
- Discount on debt instruments, Sales or redemptions
- Discount on debt instruments, Short-term obligations
- Dividends, Exempt-interest
- Dividends, Form 1099-DIV
- Dividends, Incorrect Form 1099
- Dividends, On restricted stock
- Dividends, On stock sold
- Dividends, Ordinary
- Dividends, Patronage
- Dividends, Payments in lieu of
- Dividends, Received in January
- Dividends, Reinvestment plans
- Dividends, Reinvestment plans
- Dividends, Reinvestment plans
- Dividends, Scrip
- Dividends, Stock
- Dividends, Stock
- Dividends, Vs. sale or trade
E
F
- Fair market value
- Fair market value
- Fees to buy or sell
- Financial asset securitization investment trust (FASIT)
- Foreign currency transactions
- Foreign currency transactions
- Foreign income
- Form, 1041
- Form, 1065
- Form, 1066 (Schedule Q)
- Form, 1066 (Schedule Q)
- Form, 1096
- Form, 1096
- Form, 1099-B
- Form, 1099-B
- Form, 1099-DIV
- Form, 1099-DIV
- Form, 1099-INT
- Form, 1099-INT
- Form, 1099-INT
- Form, 1099-MISC
- Form, 1099-MISC
- Form, 1099-OID
- Form, 1099-OID
- Form, 1099-OID
- Form, 1099-OID
- Form, 1099-S
- Form, 1116
- Form, 1120-A
- Form, 2439
- Form, 3115
- Form, 4684
- Form, 4797
- Form, 4952
- Form, 4952
- Form, 6198
- Form, 6781
- Form, 6781
- Form, 8271
- Form, 8275-R
- Form, 8582
- Form, 8582
- Form, 8582
- Form, 8615
- Form, 8814
- Form, 8814
- Form, 8815
- Form, 8815
- Form, 8818
- Form, 8832
- Form, SS-4
- Form, W-8BEN
- Form, W-9
- Fractional shares
- Fractional shares
- Frozen deposits
- Frozen deposits
- Futures contract, regulated
G
H
- Hedging transactions
- Hedging transactions
- Holding period, Investment property
- Holding period, Straddles
- How to report, Bond premium amortization
- How to report, Capital gains and losses
- How to report, Dividend income
- How to report, Interest income
- How to report, Investment expenses
- How to report, Nonbusiness bad debts
- How to report, Positions
- How to report, Rollover of gain
- How to report, Rollover of gain
- How to report, S corporation income, etc.
- How to report, Sales of SBIC stock
- How to report, Section 1256 contracts and straddles
- How to report, Wash sales
I
- Indian tribal government
- Inherited property, Basis of
- Inherited property, Holding period
- Installment sales
- Insurance, Dividends on
- Insurance, Dividends, interest on
- Insurance, Interest option on
- Insurance, Life, paid to beneficiary
- Insurance, Prepaid premiums
- Interest expenses, Allocation
- Interest expenses, Carry forward
- Interest expenses, Margin accounts
- Interest expenses, Mixed straddle account positions
- Interest expenses, Paid in advance
- Interest expenses, Passive activity losses
- Interest expenses, Unstated
- Interest income, In general
- Interest income, On condemnation award
- Interest income, On tax refund
- Interest income, Tax-exempt
- Interest income, Taxable
- Interest income, Usurious
- Investment clubs
- Investment expenses, Deductible
- Investment expenses, From pass-through entities
- Investment expenses, Interest
- Investment expenses, Limits on deductions
- Investment income
- Investment property, Basis
- Investment property, Defined
- IRAs
J
L
- Life insurance companies, demutualization
- Liquidating distributions
- Liquidating distributions
- Liquidating distributions
- Loans, Below-market
- Loans, Gift and demand
- Loans, Guarantees
- Loans, Term
- Losses on sales or trades, How to figure
- Losses on sales or trades, Passive activities
- Losses on sales or trades, Passive activities
- Losses on sales or trades, Related parties
- Losses on sales or trades, Wash sales
M
N
O
- Office expenses
- Options, Calls and puts
- Options, Cash settlement
- Options, Dealer equity
- Options, Deep-in-the-money
- Options, Gain or loss
- Options, Holding period
- Options, Nonequity
- Options, Qualified covered call
- Options, Section 1256 contracts
- Options, Wash sales
- Ordinary gains and losses
- Original issue discount (OID)
P
- Passive activity
- Passive activity
- Passive activity
- Penalty, Accuracy-related
- Penalty, Accuracy-related
- Penalty, Backup withholding
- Penalty, Failure to pay tax
- Penalty, Failure to supply SSN
- Penalty, On early withdrawals
- Penalty, On early withdrawals
- Penalty, Substantial understatement
- Penalty, Valuation misstatement
- Portfolio income
- Position, Appreciated financial
- Position, Defined
- Position, Offsetting
- Position, Successor
- Preferred stock, Redemption premium
- Premiums on bonds
- Premiums on bonds
Q
R
S
- S corporations
- Safe deposit box
- Sales and trades of investment property
- Section 1202 gain
- Section 1244 stock
- Section 1256 contracts
- Section 1256 contracts
- Securities futures contracts
- Securities, Holding period
- Securities, Installment sale
- Securities, Lost, stolen, etc., cost of replacing
- Securities, Worthless
- Securities, Worthless
- Self-employment
- Seller-financed mortgage
- Short sales, Adjusted basis
- Short sales, Defined
- Short sales, Expenses of
- Short sales, Extraordinary dividends
- Short sales, Puts
- Short sales, SBIC stock
- Short sales, Wash sales
- Sixty/forty rule
- Small business stock
- Social security, Investment club earnings
- Social security, Number
- Spouses, Related parties
- Spouses, Transfers between
- Spouses, Transfers between
- Stock, Constructive ownership
- Stock, Identification
- Stock, Nonqualified preferred
- Stock, Public utility, reinvestment
- Stock, Qualified small business
- Stock, Redemption of
- Stock, Rights
- Stock, Rights
- Stock, Rights
- Stock, S corporation
- Stock, Section 1202
- Stock, Small Business Investment Company
- Stock, Small Business Investment Company
- Stock, Splits
- Stock, Straddle rules
- Stock, Surrender of
- Straddles, Deferral of loss from
- Straddles, Identified
- Straddles, Interest expense and carrying charges
- Straddles, Mixed
- Straddles, Mixed
- Straddles, Mixed
- Straddles, Reporting
- Stripped preferred stock
- Suggestions
T
- Tax shelters
- Tax-exempt income, expenses of
- Tax-exempt interest, Reporting
- Tax-exempt interest, Reporting
- Tax-exempt interest, Reporting
- Tax-exempt interest, Stripped bonds and coupons
- Taxes, State and local transfer
- Taxes, State income
- Taxpayer Advocate
- Trades, Like-kind
- Trades, Like-kind
- Trades, Nontaxable
- Trades, Nontaxable
- Trades, Nontaxable
- Trades, Stock
- Trades, Taxable
- Treasury bills, notes, and bonds
- Trust income received by beneficiary
- Trustee's commission, revocable trust
- TTY/TDD information
U
W
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