Publication 551

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Publication 551--Basis of Assets


Publications

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Publication 551 Basis of Assets

Index for this Publication

PDF version of this Publication


Forms and Instructions

Relevant Forms

Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

Topic Screen for this Form

Form 8939 Allocation of Increase in Basis for Property Acquired From a Decedent

Topic Screen for this Form

8939 Instructions for Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent

Frequently Asked Questions

FAQ - Capital Gains, Losses/Sale of Home

What is the basis of property received as a gift?To figure the basis of property you receive as a gift, you...

FAQ - Capital Gains, Losses/Sale of Home

I have investment property. Can you explain the term basis of assets?Basis is your investment in property for...

FAQ - Capital Gains, Losses/Sale of Home

How do I compute the basis for stock I sold, when I received the stock over several years through a dividend...

FAQ - Capital Gains, Losses/Sale of Home

How do I figure the cost basis of stock that has split, giving me more of the same stock, so I can figure my...

FAQ - Sale or Trade of Business, Depreciation, Rentals

I purchased a rental property last year. What closing costs can I deduct?The only deductible closing costs...

FAQ - Small Business/Self-Employed/Other Business

If you lease-purchase a piece of equipment, like a forklift or truck, do you deduct the lease payments or do...

Related Topic Links

Adjusted Basis and Installment Sale Income (Gain on Sale)

Adjustments to Basis Example

Aggregate Basis Increase

Allocating the Basis

Alternative Basis

Amount of Basis Increase

Basis Adjustment

Basis for Depreciation

Basis in Bad Debt Required

Basis of Depreciable Property

Basis of Inherited Property

Basis of Investment Property

Basis of Partner's Interest

Basis of Property

Basis of Property Changed to Rental Use

Basis of Property Received

Basis of Replacement Property

Basis Other Than Cost

Basis Reduction

Cost Basis Reporting

Cost or Other Basis Fully Recovered

Decedent's Adjusted Basis

Decreases to Basis

Determining Basis

Figuring the Unadjusted Basis of Your Property

FMV Equal to or More Than Donor's Adjusted Basis

FMV Less Than Donor's Adjusted Basis

General Basis Increase

Geographical Basis

Home Constructed by You

Officials Paid on a Fee Basis

Partner's Basis for Distributed Property

Performing Artists and Fee-basis Officials

Property Eligible for Increase to Basis

Spousal Property Basis Increase

State and Local Government Officials Paid on a Fee Basis