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Index of Publication 550 - Investment Income and ExpensesTOC
A
Abusive tax shelters, See: Tax shelters
Accuracy-related penalty, Accuracy-related penalty.
Applicable federal rate, Applicable federal rate.
Arbitrage bonds, Arbitrage bonds.
Assistance, See: Tax help
Average basis:
Double-category method, Double-category method.
Single-category method, Single-category method.
B
Backup withholding, Backup withholding.
Bankrupt financial institutions:
Bargain purchases, Bargain purchases.
Basis of shares:
Acquired by reinvestment,
Bearer obligations, Bearer Obligations, Bearer CDs.
Build America Bonds, Build America bonds.
C
Calls and puts:
Capital gain tax computation, Comprehensive Example
Cash-settled options, Cash-settled options.
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.
Capital gain distributions, Child's capital gain distributions.
Custodian account for, Custodian account for your child.
Qualified dividends, Child's qualified dividends.
Savings account with parent as trustee, Savings account with parent as trustee.
U.S. savings bond owner, Child as only owner.
Co-owners of U.S. savings bonds, Co-owners.
Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs)
Commodities traders, Commodities trader:
Community property:
U.S. savings bonds, Community property.
Constructive receipt, Constructive receipt.
Contractors, insolvency of, Insolvency of contractor.
Convertible stocks and bonds, Convertible stocks and bonds.
Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives
Corporate distributions:
Dividends, See: Dividends
Corporate reorganizations, Corporate reorganizations.
Cost basis, Cost Basis, Cost Basis
Coupon bonds, Coupon bonds.
D
Dealer equity options, Dealer equity option.
Dealer securities futures contracts, Dealer securities futures contract.
Debt instruments, retirement of, Retirement of debt instrument.
Decedents:
U.S. savings bond interest, reporting of, Decedents.
Demand loans, Demand loan:
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
Stripped bonds and coupons, Stripped Bonds and Coupons
Discounted debt instruments, A debt instrument, such as a bond, note,...
Discounted tax-exempt obligations, Discounted tax-exempt obligations.
Double-category method, Double-category method.
E
Employee stock options, Employee stock options.
Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives
Employer identification numbers (EINs), Identifying number.
Enterprise zone facility bonds, Enterprise zone facility bonds.
Estate income received by beneficiary, Beneficiary of an estate or trust.
Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock.
Expenses of producing income, The amortization of the premium on these...
F
Face-amount certificates, Face-Amount Certificates
Federal guarantee on bonds, Federally guaranteed bonds.
Fees to buy or sell, Fees to buy or sell.
Financial asset securitization investment trusts (FASITs), FASITs
First-in first-out (FIFO), First-in first-out (FIFO).
Foreign accounts and trusts, Foreign accounts and trusts.
Foreign currency transactions, Foreign currency contract.
Foreign income, Foreign source income.
Forgone interest, Forgone interest:
Form 1040:
Schedule B, Schedule B.
Form 1040A, Form 1040A.
Form 1065:
Schedule K-1, Schedule K-1.
Form 1066, Schedule Q, Schedule Q.
Form 4952, Form 4952
Form 8582, Form 8582.
Form 8824, How to report.
Form W-9, Certification.
Forward contracts, Forward contract:
Free tax services, How To Get Tax Help
Futures, commodity:
H
Help, See: Tax help
Holding period:
Investment property, Holding Period
Shares acquired by reinvestment, Reinvested distributions.
I
Income from sources outside U.S., Foreign source income.
Income tax treaties (Table 1-3), Table 1-3. Income Tax Treaties Income tax...
Indian tribal government, Indian tribal government.
Individual retirement arrangements (IRAs):
Inherited property:
Holding period, Inherited property.
Transfer by inheritance, Transfer by inheritance.
Insolvency of contractors, Insolvency of contractor.
Installment sales, Installment sales.
Insurance:
Interest option on, Interest option on insurance.
Life insurance companies, demutualization, Demutualization of Life Insurance Companies
Life, paid to beneficiary, Insurance
Prepaid premiums, Prepaid insurance premiums.
Interest income:
Condemnation awards, Interest on condemnation award.
Dividends on deposit or share accounts, Dividends that are actually interest.
Gift for opening account, Gift for opening account.
Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs).
Installment sale payments, Installment sale payments.
Money market funds, Money market funds.
Nominee distributions, Nominees.
Prepaid insurance premiums, Prepaid insurance premiums.
U.S. savings bonds, person responsible for tax (Table 1-2), Table 1-2. Who Pays the Tax on U.S. Savings Bond Interest
Usurious interest, Usurious interest.
VA insurance dividends, Interest on VA dividends.
Investment counsel and advice, Investment counsel and advice.
Investment expenses:
At-risk rules, At-risk rules.
Limits on deductions, Limits on Deductions
Nondeductible, Nondeductible Expenses
Reporting requirements, How To Report Investment Expenses
Investment income, Investment Income
Investment property, Investment property.
J
Joint accounts, Joint accounts.
Joint and separate returns, Joint and separate returns., Joint return.
L
Life insurance companies:
Limited partners, Limited partner:
Local government obligations, See: State or local government obligations
N
New York Liberty bonds, New York Liberty bonds.
Nominee distributions:
Dividends, Nominees., Nominees.
Original issue discount, Nominee.
Nominee, defined, Nominee:
Nondeductible investment expenses, Nondeductible Expenses
Nondividend distributions, Nondividend Distributions
Nonqualified preferred stock, Nonqualified preferred stock.
Nonresident aliens:
Backup withholding, Nonresident aliens.
Nontaxable return of capital, Basis adjustment.
Nontaxable stock rights, Nontaxable stock rights.
Notes:
Individuals, bought at discount, Notes of individuals.
P
Pass-through entities:
Rollover of gain, Pass-through entity.
Passive activities, Passive activity:
Patronage dividends, Patronage dividends.
Political parties:
Portfolio income, Portfolio income:
Private activity bonds, Private activity bond:, Arbitrage bonds.
Public utility stock reinvestment, Public utilities.
Publications, See: Tax help
Puts and calls, Put:, Puts and Calls
R
Recordkeeping, Recordkeeping.
Recordkeeping requirements:
Education Savings Bond Program, Recordkeeping. If you claim the interest...
Redemption of stock, Redemption of stock.
Redemption or retirement of bonds, Redemption or retirement of bonds.
Related persons, Related persons.
Reorganizations, corporate, Corporate reorganizations.
Reporting requirements:
Bond premium amortization, How To Report Amortization
Exempt-interest dividends, Information-reporting requirement.
Like-kind exchanges, How to report.
Original issue discount, Form 1099-OID
S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits.
Section 1256 contracts, How To Report
State or local government obligations, Information reporting requirement.
Substitute payments, Reporting Substitute Payments
Tax-exempt interest income, Reporting tax-exempt interest.
Wash sales, How to report.
Repossession of real property, Real property repossessed.
Restricted property, Restricted property.
Retirement of debt instrument, Retirement of debt instrument.
Return of capital, See: Nondividend distributions
Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust.
S
Safe deposit box, Safe deposit box rent.
Savings bonds, See: U.S. savings bonds
Scrip dividends, Scrip dividends.
Section 1202 gain, Section 1202 Exclusion
Section 1256 contracts:
Reporting requirements, How To Report
Self-employment income, Self-Employment Income
Self-employment tax, Self-employment tax.
Seller-financed mortgages, Interest on seller-financed mortgage.
Short sales:
Adjusted basis, Short sales.
Defined, Short sale:
Extraordinary dividends, Extraordinary dividends.
Small business investment company stock, Short sale.
Short-term obligations:
Single-category method, Single-category method.
Sixty/forty rule, 60/40 rule.
Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock.
Social security number (SSN):
Joint accounts, SSN for joint account.
Requirement to give, Social security number (SSN).
State or local government obligations, State or Local Government Obligations, For more information on the treatment of...
Market discount bonds, See: Market discount bonds
Stock:
Dividends, See: Dividends
Straddles, See: Straddles
Substitute payments, Reporting Substitute Payments
T
Tables:
Capital gains maximum rate (Table 4-2), Table of maximum capital gain rates
Income tax treaties (Table 1-3), Table 1-3. Income Tax Treaties Income tax...
Investment income, reporting of (Table 1-1), Where to report common types of investment income
Puts and calls (Table 4-3), Table 4-3. Puts and Calls
U.S. savings bonds, person responsible for tax (Table 1-2), Table 1-2. Who Pays the Tax on U.S. Savings Bond Interest
Tax credit bonds, Tax credit bonds.
Tax rates:
Capital gain and losses, Capital Gain Tax Rates
Tax refunds:
Tax-exempt income:
Expenses of, Tax-exempt income.
Taxes:
State and local transfer, State and local transfer taxes.
State income, State income taxes.
Taxpayer identification numbers (TINs):
Term loans, Term loan:, Term loans.
Treasury bills, notes, and bonds, See: U.S. Treasury bills, notes, and bonds
Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments
Treaties, income tax (Table 1-3), Table 1-3. Income Tax Treaties Income tax...
Trust income received by beneficiary, Beneficiary of an estate or trust.
Trustee's commission for revocable trust, Trustee's commissions for revocable trust.
TTY/TDD information, How To Get Tax Help
V
Veterans' insurance:
TOC