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Taxs 2012

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Taxs 2012

Taxs 2012 Publicación 4492(SP) - Introductory Material Tabla de contenidos Introducción Artículos de interés - A usted quizá le interese ver: Introducción En esta publicación se explican las disposiciones principales de la Katrina Emergency Tax Relief Act of 2005 (Ley de Alivio Tributario para Desastres Causados por el Huracán Katrina del 2005) y la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005). Taxs 2012 Artículos de interés - A usted quizá le interese ver: Publicación 526 Charitable Contributions (Contribuciones Caritativas), en inglés 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas Netas de Operación (NOL) para Personas Físicas, Caudales Hereditarios y Fideicomisos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos, en español 946 How to Depreciate Property (Cómo Depreciar los Bienes), en inglés Formas (e instrucciones) 4506Request for Copy of Tax Return (Solicitud de una Copia de la Declaración de Impuestos), en inglés 4506-TRequest for Transcript of Tax Return (Solicitud de un Apógrafo de la Declaración de Impuestos), en inglés 4684Casualties and Thefts (Hechos Fortuitos y Robos), en inglés 5884Work Opportunity Credit (Crédito por Oportunidad de Trabajo), en inglés 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma (Créditos para Patronos o Empleadores Afectados por el Huracán Katrina, Rita o Wilma), en inglés 8863Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), en inglés 8915Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés Anterior  Subir  Siguiente   Inicio   More Online Publications
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Coordinating Council on Juvenile Justice and Delinquency Prevention

An indepentdent federal body, the Coordinating Council on Juvenile Justice and Delinquency Prevention coordinates, studies the effectiveness of, and makes recommendations on juvenile crime prevention activities.

Contact the Agency or Department

Website: Coordinating Council on Juvenile Justice and Delinquency Prevention

Address: 810 7th St NW
Washington, DC 20531

Phone Number: (202) 616-7567

The Taxs 2012

Taxs 2012 Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Taxs 2012 Accrual method, Accrual method taxpayers. Taxs 2012 , Accrual method. Taxs 2012 , Holders must use accrual method. Taxs 2012 , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Taxs 2012 Acquisition discount, Government obligations. Taxs 2012 , Acquisition discount on short-term obligations. Taxs 2012 Adjusted basis, Basis adjustment. Taxs 2012 , Fair market value equal to or more than donor's adjusted basis. Taxs 2012 , Adjusted Basis, Short sales. Taxs 2012 Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Taxs 2012 , Child's Alaska Permanent Fund dividends. Taxs 2012 Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Taxs 2012 Annuities Borrowing on, Borrowing on insurance. Taxs 2012 Interest on, Interest on annuity contract. Taxs 2012 Life insurance proceeds used to buy, Annuity. Taxs 2012 Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Taxs 2012 Trade for, Trade of investment property for an annuity. Taxs 2012 , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Taxs 2012 Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Taxs 2012 Assistance (see Tax help) At-risk rules, At-risk rules. Taxs 2012 , At-risk rules. Taxs 2012 Attorneys' fees, Attorney or accounting fees. Taxs 2012 Automatic investment service, Automatic investment service and dividend reinvestment plans. Taxs 2012 , Automatic investment service. Taxs 2012 , Automatic investment service. Taxs 2012 Average basis, Average Basis Double-category method, Transition rule from double-category method. Taxs 2012 Illustrated, Average basis method illustrated. Taxs 2012 B Backup withholding, Backup withholding. Taxs 2012 Bad debts, Nonbusiness bad debt. Taxs 2012 , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Taxs 2012 Basis, Basis of Investment Property, U. Taxs 2012 S. Taxs 2012 Treasury Notes or Bonds Adjusted, Basis adjustment. Taxs 2012 , Fair market value equal to or more than donor's adjusted basis. Taxs 2012 , Adjusted Basis, Short sales. Taxs 2012 Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. Taxs 2012 Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Taxs 2012 REMIC, residual interest, Basis in the residual interest. Taxs 2012 Replacement stock, Basis of replacement stock. Taxs 2012 Shares acquired by reinvestment, Reinvestment right. Taxs 2012 Stocks and bonds, Basis adjustment. Taxs 2012 , Basis. Taxs 2012 , Basis. Taxs 2012 , Stocks and Bonds Bearer obligations, Bearer CDs. Taxs 2012 , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Taxs 2012 Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Taxs 2012 Basis, Basis. Taxs 2012 , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Taxs 2012 Convertible, Convertible stocks and bonds. Taxs 2012 Coupon, Coupon bonds. Taxs 2012 Enterprise zone facility, Enterprise zone facility bonds. Taxs 2012 Federally guaranteed, Federally guaranteed bonds. Taxs 2012 Identification, Identifying stock or bonds sold. Taxs 2012 Market discount, Market discount. Taxs 2012 , Limit on interest deduction for market discount bonds. Taxs 2012 , Market discount on bonds. Taxs 2012 , Market discount bonds. Taxs 2012 , Market discount bonds. Taxs 2012 New York Liberty bonds, New York Liberty bonds. Taxs 2012 Par value, Bonds purchased at par value. Taxs 2012 Premiums on, Bond premium. Taxs 2012 , Premiums on bonds. Taxs 2012 Private activity, Private activity bonds. Taxs 2012 Redemption or retirement of, Redemption or retirement of bonds. Taxs 2012 Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Taxs 2012 Stripped, Stripped bonds or coupons. Taxs 2012 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Taxs 2012 Tax credit bonds, Tax credit bonds. Taxs 2012 Tax-exempt, Tax-exempt state and local government bonds. Taxs 2012 Traded flat, Bonds traded flat. Taxs 2012 U. Taxs 2012 S. Taxs 2012 savings (see U. Taxs 2012 S. Taxs 2012 savings bonds) U. Taxs 2012 S. Taxs 2012 Treasury (see U. Taxs 2012 S. Taxs 2012 Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Taxs 2012 , Sale expenses. Taxs 2012 C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Taxs 2012 Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Taxs 2012 , Capital gain distributions. Taxs 2012 , Child's capital gain distributions. Taxs 2012 , Capital gain distributions received. Taxs 2012 Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Taxs 2012 Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. Taxs 2012 Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Taxs 2012 Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Taxs 2012 Losses, limit on, Limit on deduction. Taxs 2012 Passive activities, Passive activity gains and losses. Taxs 2012 Qualified covered call options, Capital loss on qualified covered call options. Taxs 2012 Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Taxs 2012 Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Taxs 2012 Tax rates, Capital Gain Tax Rates, Table 4-4. Taxs 2012 What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Taxs 2012 What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Taxs 2012 , Capital Losses Worksheet 4-1, Worksheet 4-1. Taxs 2012 Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Taxs 2012 , Cash method. Taxs 2012 , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Taxs 2012 Cash-settled options, Cash-settled options. Taxs 2012 Casualty losses, Ordinary loss or casualty loss. Taxs 2012 CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. Taxs 2012 Capital gain distributions, Child's capital gain distributions. Taxs 2012 Custodian account for, Custodian account for your child. Taxs 2012 Gifts to, Income from property given to a child. Taxs 2012 Investment income of, Tax on unearned income of certain children. Taxs 2012 , Investment income of child reported on parent's return. Taxs 2012 Qualified dividends, Child's qualified dividends. Taxs 2012 Savings account with parent as trustee, Savings account with parent as trustee. Taxs 2012 U. Taxs 2012 S. Taxs 2012 savings bond owner, Child as only owner. Taxs 2012 Clerical help, Clerical help and office rent. Taxs 2012 Co-owners of U. Taxs 2012 S. Taxs 2012 savings bonds, Co-owners. Taxs 2012 Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Taxs 2012 Commissions, Commissions and load charges. Taxs 2012 Commodity futures, Commodity Futures, Commodity futures. Taxs 2012 Community property U. Taxs 2012 S. Taxs 2012 savings bonds, Community property. Taxs 2012 Constructive ownership transactions, Constructive ownership of stock. Taxs 2012 , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Taxs 2012 Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Taxs 2012 Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Taxs 2012 Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Taxs 2012 , Child's capital gain distributions. Taxs 2012 , Capital gain distributions received. Taxs 2012 Constructive, Constructive distributions. Taxs 2012 Dividends (see Dividends) Fractional shares, Fractional shares. Taxs 2012 Liquidating, Liquidating Distributions, Liquidating distributions. Taxs 2012 Nondividend, Nondividend Distributions, Nondividend distributions. Taxs 2012 Return of capital, Basis adjustment. Taxs 2012 Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Taxs 2012 Corporate reorganizations, Corporate reorganizations. Taxs 2012 Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Taxs 2012 D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Taxs 2012 Dealer securities futures contracts, Dealer securities futures contract. Taxs 2012 Debt instruments, retirement of, Retirement of debt instrument. Taxs 2012 Decedents, Appreciated property you gave the decedent. Taxs 2012 , Decedent's capital loss. Taxs 2012 U. Taxs 2012 S. Taxs 2012 savings bond interest, reporting of, Decedents. Taxs 2012 Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. Taxs 2012 Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Taxs 2012 Dividends, Dividends and Other Distributions, Form 1099-DIV. Taxs 2012 (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Taxs 2012 , Child's Alaska Permanent Fund dividends. Taxs 2012 Exempt-interest, Exempt-interest dividends. Taxs 2012 , Exempt-interest dividends. Taxs 2012 , Exempt-interest dividends on mutual fund stock. Taxs 2012 Extraordinary, Extraordinary dividends. Taxs 2012 Holding period, Holding period. Taxs 2012 Insurance policies, Dividends on insurance policies. Taxs 2012 Money market funds, Money Market Funds Nominees, Nominees. Taxs 2012 , Nominees. Taxs 2012 Ordinary, Ordinary Dividends Patronage, Patronage dividends. Taxs 2012 Payments in lieu of, Payments in lieu of dividends. Taxs 2012 Qualified, Qualified Dividends, Qualified dividends. Taxs 2012 , Child's qualified dividends. Taxs 2012 Qualified foreign corporation, Qualified foreign corporation. Taxs 2012 Received in January, Dividends received in January. Taxs 2012 Reinvestment of, Reinvested distributions. Taxs 2012 Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Taxs 2012 , Dividend reinvestment plans. Taxs 2012 Reporting requirements, Form 1099-DIV. Taxs 2012 , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Taxs 2012 Sale or trade vs. Taxs 2012 , Dividend versus sale or trade. Taxs 2012 Scrip, Scrip dividends. Taxs 2012 Sold stock, Dividends on stock sold. Taxs 2012 Stock, Stock dividends. Taxs 2012 , Stock dividends. Taxs 2012 Underreported, Underreported interest and dividends. Taxs 2012 Veterans' insurance, Interest on VA dividends. Taxs 2012 , Dividends on veterans' insurance. Taxs 2012 Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. Taxs 2012 Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. Taxs 2012 Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Taxs 2012 Enterprise zone facility bonds, Enterprise zone facility bonds. Taxs 2012 Equity option, Equity option. Taxs 2012 Estate income received by beneficiary, Beneficiary of an estate or trust. Taxs 2012 Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. Taxs 2012 Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Taxs 2012 , Fair market value less than donor's adjusted basis. Taxs 2012 , Fair market value. Taxs 2012 Federal guarantee on bonds, Federally guaranteed bonds. Taxs 2012 Fees to buy or sell, Fees to buy or sell. Taxs 2012 Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Taxs 2012 Foreign currency transactions, Foreign currency contract. Taxs 2012 Foreign income, Reminders Form 1040, Form 1040. Taxs 2012 , Form 1040A or Form 1040. Taxs 2012 Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Taxs 2012 Form 1040, Schedule D, How to report gain. Taxs 2012 Form 1040A, Form 1040A. Taxs 2012 Form 1040X, Filing a claim for refund. Taxs 2012 Form 1041, Filing requirement. Taxs 2012 Form 1065, Filing requirement. Taxs 2012 Schedule K-1, Schedule K-1 (Form 1065). Taxs 2012 Form 1066, Schedule Q, Schedule Q (Form 1066). Taxs 2012 , Investment expenses from pass-through entities. Taxs 2012 Form 1096, File Form 1099-INT with the IRS. Taxs 2012 , File Form 1099-DIV with the IRS. Taxs 2012 , File Form 1099-B or Form 1099-S with the IRS. Taxs 2012 Form 1099-B, Form 1099-B. Taxs 2012 , Form 1099-B transactions. Taxs 2012 , File Form 1099-B or Form 1099-S with the IRS. Taxs 2012 Form 1099-CAP, Form 1099-CAP transactions. Taxs 2012 Form 1099-DIV, General Information, Form 1099-DIV. Taxs 2012 , Form 1099-DIV. Taxs 2012 , File Form 1099-DIV with the IRS. Taxs 2012 Form 1099-INT, General Information, Form 1099-INT. Taxs 2012 , Form 1099-INT for U. Taxs 2012 S. Taxs 2012 savings bond interest. Taxs 2012 , Form 1099-INT. Taxs 2012 , File Form 1099-INT with the IRS. Taxs 2012 , Forms 1099-INT and 1099-OID. Taxs 2012 , Forms 1099-INT and 1099-OID. Taxs 2012 Form 1099-MISC, Form 1099-MISC. Taxs 2012 , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Taxs 2012 , Form 1099-OID, Form 1099-OID. Taxs 2012 , Forms 1099-INT and 1099-OID. Taxs 2012 , Forms 1099-INT and 1099-OID. Taxs 2012 Form 1099-S, Form 1099-S transactions. Taxs 2012 , File Form 1099-B or Form 1099-S with the IRS. Taxs 2012 Form 1120, Filing requirement. Taxs 2012 Form 2439, Undistributed capital gains of mutual funds and REITs. Taxs 2012 Form 3115, Change from method 2. Taxs 2012 , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Taxs 2012 Form 4797, How to report. Taxs 2012 , Losses on Section 1244 (Small Business) Stock, How to report. Taxs 2012 Form 4952, Form 4952 Form 6198, At-risk rules. Taxs 2012 Form 6781, Form 6781. Taxs 2012 , How to report. Taxs 2012 , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Taxs 2012 Form 8275, Negligence or disregard of rules or regulations. Taxs 2012 Form 8275-R, Negligence or disregard of rules or regulations. Taxs 2012 Form 8582, Form 8582. Taxs 2012 Form 8615, Tax on unearned income of certain children. Taxs 2012 Form 8815, Form 8815. Taxs 2012 , Figuring the interest part of the proceeds (Form 8815, line 6). Taxs 2012 , Interest excluded under the Education Savings Bond Program. Taxs 2012 Form 8824, How to report. Taxs 2012 Form 8832, Clubs formed before 1997. Taxs 2012 Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Taxs 2012 Form 8949 Bad debts, How to report bad debts. Taxs 2012 Basis adjustment, Basis adjustment. Taxs 2012 Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. Taxs 2012 Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. Taxs 2012 Form 1099-B, Form 1099-B. Taxs 2012 , Form 1099-B transactions. Taxs 2012 Form 1099-CAP, Form 1099-CAP transactions. Taxs 2012 Form 1099-S, Form 1099-S transactions. Taxs 2012 Fractional shares, Fractional shares. Taxs 2012 Gain, qualified small business stock, How to report gain. Taxs 2012 How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Taxs 2012 Marked-to-market election, Mark-to-market election made. Taxs 2012 Market discount bonds, Market discount bonds. Taxs 2012 , Market discount bonds. Taxs 2012 Musical compositions, Capital asset treatment for self-created musical works. Taxs 2012 Nominees, Nominees. Taxs 2012 Nonbusiness bad debt, Nonbusiness bad debt. Taxs 2012 Nondividend distributions, Nondividend distributions. Taxs 2012 Option, How to report. Taxs 2012 Property bought at various times, Sale of property bought at various times. Taxs 2012 Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Taxs 2012 Sale expenses, Sale expenses. Taxs 2012 Short-term gains and losses, Short-term gains and losses. Taxs 2012 Software, Stocks and Bonds Worthless securities, How to report loss. Taxs 2012 Form SS-4, Identifying number. Taxs 2012 Form W-8BEN, Nonresident aliens. Taxs 2012 Form W-9, Certification. Taxs 2012 Fractional shares, Fractional shares. Taxs 2012 , Automatic investment service. Taxs 2012 Free tax services, Free help with your tax return. Taxs 2012 Frozen deposits, Interest income on frozen deposits. Taxs 2012 , Frozen deposits. Taxs 2012 Futures contracts Regulated, Regulated futures contract. Taxs 2012 Securities, Securities futures contract. Taxs 2012 , Securities futures contract to sell. Taxs 2012 , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Taxs 2012 Wash sales, Options and futures contracts. Taxs 2012 G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. Taxs 2012 (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Taxs 2012 , Property Received as a Gift, Property received as a gift. Taxs 2012 Gifts of shares, Shares received as gift. Taxs 2012 Government obligations, Government obligations. Taxs 2012 H Hedging transactions, Hedging exception. Taxs 2012 , Hedging Transactions, Hedging transaction. Taxs 2012 Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Taxs 2012 Shares acquired by reinvestment, Reinvested distributions. Taxs 2012 Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Taxs 2012 S. Taxs 2012 , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. Taxs 2012 Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). Taxs 2012 Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. Taxs 2012 Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. Taxs 2012 Transfer by inheritance, Transfer by inheritance. Taxs 2012 Insolvency of contractors, Insolvency of contractor. Taxs 2012 Installment sales, Installment sales. Taxs 2012 Insurance Borrowing on, Borrowing on insurance. Taxs 2012 Dividends, interest on, Interest on insurance dividends. Taxs 2012 , Dividends on insurance policies. Taxs 2012 Interest option on, Interest option on insurance. Taxs 2012 Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. Taxs 2012 Single-premium life, Single-premium life insurance, endowment, and annuity contracts. Taxs 2012 Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. Taxs 2012 , Dividends on veterans' insurance. Taxs 2012 Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. Taxs 2012 , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. Taxs 2012 Paid in advance, Interest paid in advance. Taxs 2012 Straddles, Interest expense and carrying charges on straddles. Taxs 2012 Interest income, Interest Income Annuity contracts, Interest on annuity contract. Taxs 2012 Bonds traded flat, Bonds traded flat. Taxs 2012 Certificates of deposits, Certificates of deposit and other deferred interest accounts. Taxs 2012 Condemnation awards, Interest on condemnation award. Taxs 2012 Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Taxs 2012 Dividends on deposit or share accounts, Dividends that are actually interest. Taxs 2012 Frozen deposits, Interest income on frozen deposits. Taxs 2012 , Frozen deposits. Taxs 2012 Gift for opening account, Gift for opening account. Taxs 2012 Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Taxs 2012 Installment sale payments, Installment sale payments. Taxs 2012 Insurance dividends, Interest on insurance dividends. Taxs 2012 Money market funds, Money market funds. Taxs 2012 Nominee distributions, Nominees. Taxs 2012 Prepaid insurance premiums, Prepaid insurance premiums. Taxs 2012 Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. Taxs 2012 Seller-financed mortgage, Form 1040A. Taxs 2012 , Interest on seller-financed mortgage. Taxs 2012 Tax refunds, Interest on tax refunds. Taxs 2012 Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. Taxs 2012 Taxable, Taxable Interest — General, Bonds traded flat. Taxs 2012 , Taxation of interest. Taxs 2012 , Taxable Interest U. Taxs 2012 S. Taxs 2012 savings bonds, person responsible for tax (Table 1-2), Table 1-2. Taxs 2012 Who Pays the Tax on U. Taxs 2012 S. Taxs 2012 Savings Bond Interest Underreported, Underreported interest and dividends. Taxs 2012 Unstated, Unstated interest. Taxs 2012 Usurious interest, Usurious interest. Taxs 2012 VA insurance dividends, Interest on VA dividends. Taxs 2012 Investment clubs, Investment Clubs, Filing requirement. Taxs 2012 Investment counsel and advice, Investment counsel and advice. Taxs 2012 Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Taxs 2012 At-risk rules, At-risk rules. Taxs 2012 Deductible, Expenses of Producing Income Interest, Investment interest deducted. Taxs 2012 Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Taxs 2012 Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Taxs 2012 , Investment income of child reported on parent's return. Taxs 2012 General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Taxs 2012 Where To Report Common Types of Investment Income Investment property, Investment property. Taxs 2012 Basis, Basis of Investment Property Definition, Investment property. Taxs 2012 Gain or loss treatment, Investment property. Taxs 2012 Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Taxs 2012 Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. Taxs 2012 Joint and separate returns, Joint return. Taxs 2012 , Joint and separate returns. Taxs 2012 L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. Taxs 2012 Reporting requirements, How to report. Taxs 2012 Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. Taxs 2012 Listed options, Listed option. Taxs 2012 Load charges, Commissions and load charges. Taxs 2012 Loans Below-market, Below-Market Loans, Effective dates. Taxs 2012 Gift and demand, Gift and demand loans. Taxs 2012 Guarantees, Loan guarantees. Taxs 2012 Term, Term loans. Taxs 2012 Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Taxs 2012 Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Taxs 2012 Losses on sales or trades, Property received from a related party. Taxs 2012 (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. Taxs 2012 , Loss carryback election. Taxs 2012 Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. Taxs 2012 Passive activities, Passive activity losses. Taxs 2012 , Passive activity losses. Taxs 2012 , Passive activity losses and credits. Taxs 2012 , Losses from passive activities. Taxs 2012 Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. Taxs 2012 Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. Taxs 2012 Market discount bonds, Market discount. Taxs 2012 , Market Discount Bonds, Partial principal payments. Taxs 2012 , Limit on interest deduction for market discount bonds. Taxs 2012 , Market discount on bonds. Taxs 2012 , Market discount bonds. Taxs 2012 , Market discount bonds. Taxs 2012 Accrued market discount, Accrued market discount. Taxs 2012 Maximum rate of capital gains (Table 4-4), Table 4-4. Taxs 2012 What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. Taxs 2012 Meetings, expenses of attending, Stockholders' meetings. Taxs 2012 Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. Taxs 2012 , Mixed straddles. Taxs 2012 Money market funds, Money Market Funds Interest income, Money market funds. Taxs 2012 Mortgages Revenue bonds, Mortgage revenue bonds. Taxs 2012 Secondary liability on home, Secondary liability on home mortgage. Taxs 2012 Seller-financed, Interest on seller-financed mortgage. Taxs 2012 Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. Taxs 2012 , Tax-exempt state and local government bonds. Taxs 2012 (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). Taxs 2012 , Choosing to include net capital gain. Taxs 2012 , Including mutual fund or REMIC expenses in income. Taxs 2012 , Shares in a mutual fund or REIT. Taxs 2012 , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Taxs 2012 Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. Taxs 2012 publicly offered, Publicly-offered mutual funds. Taxs 2012 N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Taxs 2012 New York Liberty bonds, New York Liberty bonds. Taxs 2012 NIIT, What's New, Net investment income tax (NIIT). Taxs 2012 Nominee distributions Dividends, Nominees. Taxs 2012 , Nominees. Taxs 2012 Interest income, Nominees. Taxs 2012 , Nominee distributions. Taxs 2012 Original issue discount, Nominee. Taxs 2012 Nonbusiness bad debts, Nonbusiness bad debt. Taxs 2012 , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. Taxs 2012 Nonqualified preferred stock, Nonqualified preferred stock. Taxs 2012 Nonresident aliens Backup withholding, Nonresident aliens. Taxs 2012 Nontaxable return of capital, Basis adjustment. Taxs 2012 Nontaxable stock rights, Nontaxable stock rights. Taxs 2012 Nontaxable trades, Nontaxable Trades, Nontaxable trades. Taxs 2012 Notes Individuals, bought at discount, Notes of individuals. Taxs 2012 U. Taxs 2012 S. Taxs 2012 Treasury (see U. Taxs 2012 S. Taxs 2012 Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. Taxs 2012 Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. Taxs 2012 , Cash settlement option. Taxs 2012 Dealer equity, Dealer equity option. Taxs 2012 Deep-in-the-money, Qualified covered call options and optioned stock. Taxs 2012 Employee stock, Reminders Equity, Equity option. Taxs 2012 Gain or loss, Options, Qualified covered call options and optioned stock. Taxs 2012 Holding period, Option exercised. Taxs 2012 Listed, Listed option. Taxs 2012 Nonequity, Nonequity option. Taxs 2012 Qualified covered call, Qualified covered call options and optioned stock. Taxs 2012 Reporting requirements, How to report. Taxs 2012 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. Taxs 2012 Wash sales, Options and futures contracts. Taxs 2012 Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. Taxs 2012 Original issue discount (OID), Original issue discount. Taxs 2012 , Original Issue Discount (OID), Stripped tax-exempt obligations. Taxs 2012 , Original issue discount (OID) on debt instruments. Taxs 2012 Adjustment to, Original issue discount (OID) adjustment. Taxs 2012 Reporting requirements, Exceptions to reporting OID. Taxs 2012 , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. Taxs 2012 Passive activities Gains and losses, Passive activity losses. Taxs 2012 , Passive activity losses. Taxs 2012 , Passive activity losses and credits. Taxs 2012 , Losses from passive activities. Taxs 2012 , Passive activity gains and losses. Taxs 2012 Patronage dividends, Patronage dividends. Taxs 2012 Penalties Accuracy-related, Accuracy-related penalty. Taxs 2012 , Accuracy-related penalties. Taxs 2012 Backup withholding, Penalties. Taxs 2012 Civil fraud, Civil fraud penalty. Taxs 2012 Early withdrawal, Interest subject to penalty for early withdrawal. Taxs 2012 , Penalty on early withdrawal of savings. Taxs 2012 Failure to pay tax, Failure to pay tax. Taxs 2012 Failure to supply SSN, Penalty for failure to supply SSN. Taxs 2012 Substantial understatement, Substantial understatement of tax. Taxs 2012 Valuation misstatement, Substantial valuation misstatement. Taxs 2012 Political parties Debts owed by, Debts owed by political parties. Taxs 2012 Preferred stock Nonqualified, Nonqualified preferred stock. Taxs 2012 Redeemable at a premium, Preferred stock redeemable at a premium. Taxs 2012 Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Taxs 2012 , Premiums on bonds. Taxs 2012 Private activity bonds, Private activity bonds. Taxs 2012 Public utility stock reinvestment, Public utilities. Taxs 2012 Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Taxs 2012 Puts and Calls Q Qualified dividends, Qualified dividends. Taxs 2012 Qualified small business stock, Qualified small business stock. Taxs 2012 , Qualified small business stock. Taxs 2012 , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. Taxs 2012 , Shares in a mutual fund or REIT. Taxs 2012 , Loss on mutual fund or REIT stock held 6 months or less. Taxs 2012 Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Taxs 2012 , Including mutual fund or REMIC expenses in income. Taxs 2012 Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. Taxs 2012 Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. Taxs 2012 Redemption or retirement of bonds, Redemption or retirement of bonds. Taxs 2012 Regulated futures contract, Regulated futures contract. Taxs 2012 Reinvestment rights, Commissions and load charges. Taxs 2012 REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. Taxs 2012 , Related Party Transactions, Property received from a related party. Taxs 2012 Related persons, Related persons. Taxs 2012 REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. Taxs 2012 Reporting requirements Bad debts, How to report bad debts. Taxs 2012 Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. Taxs 2012 , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. Taxs 2012 Interest on U. Taxs 2012 S. Taxs 2012 savings bonds, Reporting options for cash method taxpayers. Taxs 2012 , Choice to report interest each year. Taxs 2012 Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. Taxs 2012 Options, How to report. Taxs 2012 Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. Taxs 2012 Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. Taxs 2012 Straddles, Section 1256 contracts and straddles. Taxs 2012 Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. Taxs 2012 Trades, How To Report Repossession of real property, Real property repossessed. Taxs 2012 Restricted property, Restricted property. Taxs 2012 Restricted stock, Dividends received on restricted stock. Taxs 2012 Retirement of debt instrument, Retirement of debt instrument. Taxs 2012 Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. Taxs 2012 Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. Taxs 2012 Safe deposit box, Safe deposit box rent. Taxs 2012 Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. Taxs 2012 S. Taxs 2012 savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. Taxs 2012 Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Taxs 2012 Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Taxs 2012 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Taxs 2012 , Section 1256 contract options. Taxs 2012 , Section 1256 contracts and straddles. Taxs 2012 Net gain on, Net section 1256 contracts gain. Taxs 2012 Net loss on, Net section 1256 contracts loss. Taxs 2012 Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Taxs 2012 Lost, stolen, etc. Taxs 2012 , cost of replacing, Cost of replacing missing securities. Taxs 2012 Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. Taxs 2012 Securities futures contracts, Dealer securities futures contract. Taxs 2012 , Securities futures contract. Taxs 2012 , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Taxs 2012 Seller-financed mortgages, Interest on seller-financed mortgage. Taxs 2012 Short sales, Short Sales, Extraordinary dividends. Taxs 2012 Adjusted basis, Short sales. Taxs 2012 Expenses of, Short-sale expenses. Taxs 2012 Extraordinary dividends, Extraordinary dividends. Taxs 2012 Puts, Put option as short sale. Taxs 2012 Small business investment company stock, Short sale. Taxs 2012 Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Taxs 2012 Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Taxs 2012 , Acquisition discount on short-term obligations. Taxs 2012 , Short-term government obligations. Taxs 2012 Interest deduction, limit on, Limit on interest deduction for short-term obligations. Taxs 2012 Sixty/forty (60/40) rule, 60/40 rule. Taxs 2012 Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Taxs 2012 Reporting requirements, How to report. Taxs 2012 Small business stock, Qualified small business stock. Taxs 2012 , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Taxs 2012 , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Taxs 2012 Joint accounts, SSN for joint account. Taxs 2012 Requirement to give, Social security number (SSN). Taxs 2012 Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Taxs 2012 , SSBIC stock. Taxs 2012 Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. Taxs 2012 Registration requirement, Registration requirement. Taxs 2012 Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Taxs 2012 , Basis adjustment. Taxs 2012 , Basis. Taxs 2012 , Stocks and Bonds, Basis of replacement stock. Taxs 2012 Capital asset, Stocks, stock rights, and bonds. Taxs 2012 Constructive ownership, Constructive ownership of stock. Taxs 2012 Convertible, Convertible stocks and bonds. Taxs 2012 Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. Taxs 2012 , Automatic investment service. Taxs 2012 Identification, Identifying stock or bonds sold. Taxs 2012 Installment sales, Installment sales. Taxs 2012 Nonqualified preferred stock, Nonqualified preferred stock. Taxs 2012 Options for employees, Reminders Public utility, reinvestment, Public utilities. Taxs 2012 Redemption of, Redemption of stock. Taxs 2012 Replacement stock, Basis of replacement stock. Taxs 2012 Restricted stock, Dividends received on restricted stock. Taxs 2012 Rights, Distributions of Stock and Stock Rights, Stock rights. Taxs 2012 , Nontaxable stock rights. Taxs 2012 S corporations, S corporation stock. Taxs 2012 Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. Taxs 2012 , Qualified small business stock. Taxs 2012 Specialized small business investment company, Specialized small business investment company stock or partnership interest. Taxs 2012 Splits, Stock splits. Taxs 2012 Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. Taxs 2012 Trades, Stock for stock of the same corporation. Taxs 2012 Trust instruments treated as, Certain trust instruments treated as stock. Taxs 2012 Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. Taxs 2012 Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. Taxs 2012 Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. Taxs 2012 , Mixed straddles. Taxs 2012 , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. Taxs 2012 Stripped bonds and coupons, Stripped bonds or coupons. Taxs 2012 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Taxs 2012 Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. Taxs 2012 What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. Taxs 2012 Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Taxs 2012 Puts and Calls U. Taxs 2012 S. Taxs 2012 savings bonds, person responsible for tax (Table 1-2), Table 1-2. Taxs 2012 Who Pays the Tax on U. Taxs 2012 S. Taxs 2012 Savings Bond Interest Tax credit bonds, Tax credit bonds. Taxs 2012 Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. Taxs 2012 Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. Taxs 2012 Tax-exempt income Expenses of, Tax-exempt income. Taxs 2012 Interest, Tax-Exempt Interest, Reporting tax-exempt interest. Taxs 2012 Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. Taxs 2012 , Discounted tax-exempt obligations. Taxs 2012 Taxable income, expenses of, Expenses for both tax-exempt and taxable income. Taxs 2012 Taxes State and local transfer, State and local transfer taxes. Taxs 2012 State income, State income taxes. Taxs 2012 Term loans, Term loans. Taxs 2012 Trade or business, Passive activity. Taxs 2012 Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. Taxs 2012 Reporting requirements, How To Report Stock, Stock for stock of the same corporation. Taxs 2012 Taxable, Property Received in Taxable Trades U. Taxs 2012 S. Taxs 2012 Treasury notes or bonds, U. Taxs 2012 S. Taxs 2012 Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. Taxs 2012 S. Taxs 2012 Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). Taxs 2012 , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. Taxs 2012 Trustee's commission for revocable trust, Trustee's commissions for revocable trust. Taxs 2012 U U. Taxs 2012 S. Taxs 2012 savings bonds, U. Taxs 2012 S. Taxs 2012 obligations. Taxs 2012 , U. Taxs 2012 S. Taxs 2012 Savings Bonds Reporting interest on, U. Taxs 2012 S. Taxs 2012 obligations. Taxs 2012 , U. Taxs 2012 S. Taxs 2012 Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Taxs 2012 Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Taxs 2012 Tax, responsible person (Table 1-2), Table 1-2. Taxs 2012 Who Pays the Tax on U. Taxs 2012 S. Taxs 2012 Savings Bond Interest U. Taxs 2012 S. Taxs 2012 Treasury bills, notes, and bonds, U. Taxs 2012 S. Taxs 2012 obligations. Taxs 2012 , U. Taxs 2012 S. Taxs 2012 Treasury Bills, Notes, and Bonds, U. Taxs 2012 S. Taxs 2012 Treasury Notes or Bonds, U. Taxs 2012 S. Taxs 2012 Treasury notes and bonds. Taxs 2012 Undistributed capital gains, Undistributed capital gains. Taxs 2012 Usurious interest, Usurious interest. Taxs 2012 V Veterans' insurance Dividends on, Dividends on veterans' insurance. Taxs 2012 W Warrants, Warrants. Taxs 2012 Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Taxs 2012 Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Taxs 2012 Worksheets Capital loss carryover, Worksheet 4-1. Taxs 2012 Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Taxs 2012 Prev  Up     Home   More Online Publications