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Index of Publication 550 - Investment Income and ExpensesTOC
A
Abusive tax shelters, See: Tax shelters
Assistance, See: Tax help
B
Bankrupt financial institutions:
Bearer obligations, Bearer Obligations, Bearer CDs.
C
Calls and puts, Call:, Puts and Calls
CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs)
Co-owners of U.S. savings bonds, Co-owners.
Commodities traders, Commodities trader:
Community property:
U.S. savings bonds, Community property.
Contractors, insolvency of, Insolvency of contractor.
Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives
Cost basis, Cost Basis, Cost Basis
Covered security, defined, Covered security:
D
Dealer equity options, Dealer equity option.
Dealer securities futures contracts, Dealer securities futures contract.
Debt instruments, retirement of, Retirement of debt instrument.
Decedents, Decedent's capital loss., Appreciated property you gave the decedent.
U.S. savings bond interest, reporting of, Decedents.
Demand loans, Demand loan:
Discounted debt instruments, A debt instrument, such as a bond, note,...
F
Federal guarantee on bonds, Federally guaranteed bonds.
Financial asset securitization investment trusts (FASITs), FASITs
Foreign currency transactions, Foreign currency contract.
Foreign income, Foreign source income.
Form 1040, Schedule B, Schedule B (Form 1040A or 1040).
Form 1040, Schedule D, How to report gain.
Form 8824, How to report.
Form 8949:
Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives
Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets
Gain, qualified small business stock, How to report gain.
How to fill in, generally, Reporting Capital Gains and Losses
Marked-to-market election, Mark-to-market election made.
Property bought at various times, Sale of property bought at various times.
Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities
Rollover, qualified small business stock, How to report gain.
Worthless securities, How to report loss.
Form W-9, Certification.
Forward contracts, Forward contract:
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...
Individual retirement arrangements (IRAs):
Insolvency of contractors, Insolvency of contractor.
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.
L
Life insurance companies:
Limited partners, Limited partner:
Local government obligations, See: State or local government obligations
M
Mark-to-market election, Mark-to-market election made.
Maximum rate of capital gains (Table 4-4), Table 4-4. What Is Your Maximum Capital Gain Rate?
Meetings, expenses of attending, Stockholders' meetings.
Missing children, photographs of, Photographs of missing children.
Mortgages:
Secondary liability on home, Secondary liability on home mortgage.
Mutual fund, defined, Mutual fund:
N
Nominee distributions:
Dividends, Nominees., Nominees.
Original issue discount, Nominee.
Nominee, defined, Nominee:
Noncovered security, defined, Noncovered security:
Nondeductible investment expenses, Nondeductible Expenses
Nonresident aliens:
Backup withholding, Nonresident aliens.
Nontaxable return of capital, Basis adjustment.
Notes:
Individuals, bought at discount, Notes of individuals.
R
Recordkeeping requirements:
Education Savings Bond Program, Recordkeeping. If you claim the interest...
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.
Repossession of real property, Real property repossessed.
Return of capital, See: Nondividend distributions
Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust.
Rollover of gain from sale:
S
Safe deposit box, Safe deposit box rent.
Savings bonds, See: U.S. savings bonds
Seller-financed mortgages, Interest on seller-financed mortgage.
Short sales, Short Sales, If the amount of any dividend you receive...
Adjusted basis, Short sales.
Defined, Short sale:
Small business investment company stock, Short sale.
Sixty/forty (60/40) rule, 60/40 rule.
Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock.
Reporting requirements, How to report.
Social security number (SSN):
Joint accounts, SSN for joint account.
Requirement to give, Social security number (SSN).
Substitute payments, Reporting Substitute Payments
T
Tables:
Capital gains maximum rate (Table 4-4), Table 4-4. What Is Your Maximum Capital Gain Rate?
Income tax treaties (Table 1-3), Table 1-3. Income Tax Treaties Income tax...
Investment income, reporting of (Table 1-1), 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 rates, Maximum capital gain 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.
Term loans, Term loan:, Term loans.
Trade or business, Passive activity.
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.
V
Veterans' insurance:
TOC