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Index of Publication 551 - Basis of AssetsTOC
A
Adjusted basis:
Adoption tax benefits, Adoption Tax Benefits
Assessment for local improvements, Assessments for Local Improvements
Casualty and theft losses, Casualties and Thefts
Clean-fuel vehicle refueling property, Deduction for Clean-Fuel Vehicles and Refueling Property
Credit for qualified electric vehicles, Credit for Qualified Electric Vehicles
Decreases to, Decreases to Basis
Depreciation, Depreciation
Easements, Easements
Employer-provided child care, Employer-Provided Child Care
Example, Example
Gain from sale of home, Postponed Gain From Sale of Home
Gas-guzzler tax, Gas-Guzzler Tax
Increases to, Increases to Basis
Section 179 deduction, Section 179 Deduction
Adoption tax benefits, Adoption Tax Benefits
Allocating basis, Allocating the Basis
Assistance, See: Tax help
Assumption of mortgage, Assumption of mortgage.
B
Business acquired, Trade or Business Acquired
Business assets, Business Assets
Businesses exchanged, Exchange of business property.
C
Casualty and theft losses, Casualties and Thefts
Community property, Community Property
Constructing assets, Constructing assets.
Copyrights, Copyrights.
Cost basis:
Allocating basis, Allocating the Basis
Assumption of mortgage, Assumption of mortgage.
Loans, low or no interest, Loans with low or no interest.
Real estate taxes, Real estate taxes.
Real property, Real Property
Settlement costs (fees), Settlement costs.
D
Decreases to basis, Decreases to Basis
Demolition of building, Demolition of building.
Depreciation, Depreciation
E
Easements, Easements
Employer-provided child care, Employer-Provided Child Care
Exchanges:
Partial business use of property, Partial Business Use of Property
F
G
Gain from sale of home, Postponed Gain From Sale of Home
Gifts, property received, Property Received as a Gift
Group of assets acquired, Group of Assets Acquired
H
Help, See: Tax help
I
Inherited property, Inherited Property
Intangible assets, Intangible Assets
Involuntary exchanges, Involuntary Conversions
L
Land and buildings, Land and Buildings
Loans, low or no interest, Loans with low or no interest.
M
More information, See: Tax help
N
Nontaxable exchanges:
P
Partially nontaxable exchanges, Partially Nontaxable Exchange
Patents, Patents.
Points, Points.
Property changed to business use, Property Changed to Business or Rental Use
Property received as a gift, Property Received as a Gift
Property received for services:
Bargain purchases, Bargain Purchases
Restricted property, Restricted Property
Property transferred from a spouse, Property Transferred From a Spouse
Publications, See: Tax help
R
Real estate taxes, Real estate taxes.
Real property, Real Property
S
Settlement costs (fees), Settlement costs.
Special-use valuation, Special-use valuation.
Spouse, property transferred from, Property Transferred From a Spouse
Stocks and bonds, Stocks and Bonds
Subdivided lots, Subdivided lots.
T
Taxable exchanges, Taxable Exchanges
Trade or business acquired, Trade or Business Acquired
Trademarks and trade names, Franchises, trademarks, and trade names.
Trading property (see Exchanges), Taxable Exchanges
TTY/TDD information, How To Get Tax Help
U
Uniform capitalization rules:
Activities subject to the rules, Activities subject to the rules.
Exceptions, Exceptions.
TOC