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2012 tax software download Publication 527 - Additional Material Prev  Up  Next   Home   More Online Publications

Publication 15 (2014), (Circular E), Employer's Tax Guide

For use in 2014


Table of Contents


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The 2012 Tax Software Download

2012 tax software download Publication 537 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. 2012 tax software download Tax questions. 2012 tax software download Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 537, such as legislation enacted after it was published, go to www. 2012 tax software download irs. 2012 tax software download gov/pub537. 2012 tax software download Reminder Photographs of missing children. 2012 tax software download  The Internal Revenue Service (IRS) is a proud partner with the National Center for Missing and Exploited Children. 2012 tax software download Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 tax software download You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 tax software download Introduction Note. 2012 tax software download Section references within this publication are to the Internal Revenue Code and regulation references are to the Income Tax Regulations under the Code. 2012 tax software download An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. 2012 tax software download If you realize a gain on an installment sale, you may be able to report part of your gain when you receive each payment. 2012 tax software download This method of reporting gain is called the installment method. 2012 tax software download You cannot use the installment method to report a loss. 2012 tax software download You can choose to report all of your gain in the year of sale. 2012 tax software download This publication discusses the general rules that apply to using the installment method. 2012 tax software download It also discusses more complex rules that apply only when certain conditions exist or certain types of property are sold. 2012 tax software download If you sell your home or other nonbusiness property under an installment plan, you may need to read only the General Rules . 2012 tax software download If you sell business or rental property or have a like-kind exchange or other complex situation, also see the appropriate discussion under Other Rules . 2012 tax software download Comments and suggestions. 2012 tax software download   We welcome your comments about this publication and your suggestions for future editions. 2012 tax software download   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 tax software download NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 tax software download Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 tax software download   You can send your comments from www. 2012 tax software download irs. 2012 tax software download gov/formspubs/. 2012 tax software download Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 tax software download ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 tax software download Ordering forms and publications. 2012 tax software download   Visit www. 2012 tax software download irs. 2012 tax software download gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 tax software download Internal Revenue Service 1201 N. 2012 tax software download Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 tax software download   If you have a tax question, check the information available on IRS. 2012 tax software download gov or call 1-800-829-1040. 2012 tax software download We cannot answer tax questions sent to either of the above addresses. 2012 tax software download Useful Items - You may want to see: Publication 523 Selling Your Home 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 551 Basis of Assets 4895 Tax Treatment of Property Acquired From a Decedent Dying in 2010 Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income  See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2012 tax software download Prev  Up  Next   Home   More Online Publications