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Index of Publication 544 - Sales and other Dispositions of AssetsTOC
A
Abandonments, Abandonments
Asset classification:
Noncapital, Noncapital Assets
Assistance, See: Tax help
Assumption of liabilities, Assumption of liabilities., Liabilities.
B
Basis:
Adjusted, Adjusted basis.
Original, Basis.
Bonds, U.S. Treasury, U.S. Treasury Notes or Bonds
Business, sold, Sale of a Business
C
Capital assets defined, Capital Assets
Capital gains and losses:
Holding period, Holding period.
Treatment of capital losses, Treatment of Capital Losses
Charitable organization:
Commodities derivative financial instruments, Commodities derivative financial instrument.
Conversion transactions, Conversion Transactions
Copyrights, Copyright., Copyrights.
Covenant not to compete, Covenant not to compete.
G
Gains and losses:
Bargain sale, Bargain Sale
Form 4797, Form 4797
Property changed to business or rental use, Property Changed to Business or Rental Use
Property used partly for rental, Property Used Partly for Business or Rental
Gifts of property, Gifts, Gift.
I
Information returns, Information Returns
Inherited property, Inherited property.
Involuntary conversion:
L
Land:
Release of restriction, Release of restriction on land.
Subdivision, Subdivision of Land
Lease, cancellation of, Cancellation of a lease.
Liabilities, assumption, Liabilities.
Like-kind exchanges:
Liabilities, assumed, Assumption of liabilities.
Like-class property, Like-Kind Property
Like-kind property, Like-Kind Property
Multiple property, Multiple Property Exchanges
Partnership interests, Partnership Interests
Qualifying property, Qualifying Property
M
More information, See: Tax help
Multiple property exchanges, Multiple Property Exchanges
N
Noncapital assets defined, Noncapital Assets
Nontaxable exchanges:
Other nontaxable exchanges, Other Nontaxable Exchanges
Property exchanged for stock, Property Exchanged for Stock
Notes, U.S. Treasury, U.S. Treasury Notes or Bonds
O
Ordinary or capital gain, Ordinary or Capital Gain or Loss
P
Partially nontaxable exchanges, Partially Nontaxable Exchanges
Patents, Patents
Personal property:
Gains and losses, Personal-use property.
Transfer at death, Transfers at Death
Property used partly for business or rental, Part business or rental., Property Used Partly for Business or Rental
Publications, See: Tax help
Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities
R
Real property:
Transfer at death, Transfers at Death
Related persons:
Condemned property replacement, bought from, Buying replacement property from a related person.
Like-kind exchanges between, Like-Kind Exchanges Between Related Persons
Loss on sale of property, Nondeductible Loss
Patent transferred to, Related persons.
Residual method, sale of business, Residual method.
S
Sale of a business, Sale of a Business
Sales:
Bargain, charitable organization, Bargain sales to charity., Bargain sale to charity.
Property changed to business or rental use, Property Changed to Business or Rental Use
Section 1231 gains and losses, Section 1231 Gains and Losses
Section 1245 property:
Gain, ordinary income, Gain Treated as Ordinary Income
Multiple asset accounts, Multiple asset accounts.
Section 1250 property:
Additional depreciation, Additional Depreciation
Foreclosure, Foreclosure.
Gain, ordinary income, Gain Treated as Ordinary Income
Section 197 intangibles, Section 197 Intangibles
Severance damages, Severance damages.
Small business stock, Sales of Small Business Stock
Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities
Stock:
TOC