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Freetaxusa Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. Freetaxusa C Comments on publication, Comments and suggestions. Freetaxusa Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. Freetaxusa Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. Freetaxusa E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. Freetaxusa Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. Freetaxusa Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. Freetaxusa Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. Freetaxusa Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. Freetaxusa T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Freetaxusa TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. Freetaxusa Transferee liability, Transferee liability not affected by innocent spouse relief provisions. Freetaxusa Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. Freetaxusa Prev Up Home More Online Publications
Freetaxusa Publication 551 - Introductory Material Table of Contents What's New Reminder IntroductionOrdering forms and publications. Freetaxusa Tax questions. Freetaxusa Useful Items - You may want to see: What's New Property acquired from a decedent who died in 2010. Freetaxusa Property acquired from a decedent dying in 2010 will no longer have an automatic increase in basis. Freetaxusa See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for details. Freetaxusa Reminder Photographs of missing children. Freetaxusa The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Freetaxusa Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Freetaxusa 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. Freetaxusa Introduction Basis is the amount of your investment in property for tax purposes. Freetaxusa Use the basis of property to figure depreciation, amortization, depletion, and casualty losses. Freetaxusa Also use it to figure gain or loss on the sale or other disposition of property. Freetaxusa You must keep accurate records of all items that affect the basis of property so you can make these computations. Freetaxusa This publication is divided into the following sections. Freetaxusa Cost Basis Adjusted Basis Basis Other Than Cost The basis of property you buy is usually its cost. Freetaxusa You may also have to capitalize (add to basis) certain other costs related to buying or producing the property. Freetaxusa Your original basis in property is adjusted (increased or decreased) by certain events. Freetaxusa If you make improvements to the property, increase your basis. Freetaxusa If you take deductions for depreciation or casualty losses, reduce your basis. Freetaxusa You cannot determine your basis in some assets by cost. Freetaxusa This includes property you receive as a gift or inheritance. Freetaxusa It also applies to property received in an involuntary conversion and certain other circumstances. Freetaxusa Comments and suggestions. Freetaxusa We welcome your comments about this publication and your suggestions for future editions. Freetaxusa You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Freetaxusa NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Freetaxusa Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Freetaxusa You can email us at taxforms@irs. Freetaxusa gov. Freetaxusa Please put “Publications Comment” on the subject line. Freetaxusa You can also send us comments from www. Freetaxusa irs. Freetaxusa gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Freetaxusa ” 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. Freetaxusa Ordering forms and publications. Freetaxusa Visit www. Freetaxusa irs. Freetaxusa gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. Freetaxusa Internal Revenue Service 1201 N. Freetaxusa Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Freetaxusa If you have a tax question, visit IRS. Freetaxusa gov or call 1-800-829-1040. Freetaxusa We cannot answer tax questions sent to either of the above addresses. Freetaxusa Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 530 Tax Information for First-Time Homeowners 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 587 Business Use of Your Home 946 How To Depreciate Property Form (and Instructions) 706 United States Estate (and Generation-Skipping Transfer) Tax Return 706-A United States Additional Estate Tax Return 8594 Asset Acquisition Statement See How To Get Tax Help near the end of this publication for information about getting publications and forms. Freetaxusa Prev Up Next Home More Online Publications