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Tax Topics
|
Forms Forms and Instructions |
Relevant Forms
| Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) |  |
| Form 1040 (Schedule D) Capital Gains and Losses | |
| 1040 (Schedule D) Instructions for Schedule D (Form 1040), Capital Gains and Losses |  |  |
| Form 1041 (Schedule D) Capital Gains and Losses | |
| Form 1065 (Schedule D) Capital Gains and Losses | |
| 1065 (Schedule D) Instructions for Schedule D (Form 1065), Capital Gains and Losses |
| Form 1120 (Schedule D) Capital Gains and Losses | |
| 1120 (Schedule D) Instructions for Schedule D (Form 1120), Capital Gains and Losses |
| Form 1120-S (Schedule D) Capital Gains and Losses and Built-in Gains | |
| 1120-S (Schedule D) Instructions for Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains |
| Form 4684 Casualties and Thefts | |
| 4684 Instructions for Form 4684, Casualties and Thefts |
| Form 4797 Sales of Business Property | |
| 4797 Instructions for Form 4797, Sales of Business Property |
| Form 6252 Installment Sale Income | |
| Form 8282 Donee Information Return (Sale, Exchange or Other Disposition of Donated Property) | |
| Form 8283 Noncash Charitable Contributions | |
| 8283 Instructions for Form 8283, Noncash Charitable Contributions |
| Form 8308 Report of a Sale or Exchange of Certain Partnership Interests | |
| Publications |
Related Publications
| Publication 551 Basis of Assets | |  | |
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Nondividend Distributions
Publication 225 - Farmer's Tax Guide - Basis of Assets
Publication 530 - Tax Information for Homeowners - Basis
Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - How To Report Gains and Losses
Publication 564 - Mutual Fund Distributions - Keeping Track of Your Basis
Publication 946 - How to Depreciate Property - What Is the Basis of Your Depreciable Property?
Frequently Asked QuestionsFAQ - Capital Gains, Losses/Sale of Home > Mutual Funds (Costs, Distributions, etc.)
FAQ - Capital Gains, Losses/Sale of Home > Property (Basis, Sale of Home, etc.)
FAQ - Capital Gains, Losses/Sale of Home > Property (Basis, Sale of Home, etc.)
FAQ - Capital Gains, Losses/Sale of Home > Stocks (Options, Splits, Traders)
FAQ - Capital Gains, Losses/Sale of Home > Stocks (Options, Splits, Traders)
FAQ - Capital Gains, Losses/Sale of Home > Stocks (Options, Splits, Traders)
FAQ - Sale or Trade of Business, Depreciation, Rentals > Depreciation & Recapture
Related Topic Links
Adjusted BasisAdjusted Basis and Installment Sale Income (Gain on Sale)Adjustments to basis.Allocating the BasisAttendance not on a temporary basis.Attendance on a temporary basis.Average BasisBargain PurchasesBasis AdjustmentBasis for depreciation.Basis in bad debt required.Basis of Depreciable PropertyBasis of Inherited PropertyBasis of Investment PropertyBasis of Partner's InterestBasis of PropertyBasis of Property Changed to Rental UseBasis of property received.Basis of replacement property.Basis Other Than CostBasis ReductionCapital AssetsClosing CostsCost (Investment in the Contract)Cost As BasisCost BasisCost or Other Basis Fully RecoveredDecreases to BasisDeduction for Carried-Over-Basis PropertyDetermining BasisDisasterEasementsFair Market ValueFMV Equal to or More Than Donor's Adjusted BasisFMV Less Than Donor's Adjusted BasisHome ImprovementsIncreases to basis.Involuntary ConversionOfficials Paid on a Fee BasisOil and Gas WellsOil, gas, and minerals.Other basis.Paintings, Antiques, and Other Objects of ArtPartner's Basis for Distributed PropertyPerforming Artists and Fee-Basis OfficialsRetired Asset Removal CostsSale of Jointly-Owned PropertySale of Property, Gain or LossState and local government officials paid on a fee basis.Stocks and BondsTheft and Casualty LossesUnadjusted BasisUniform Capitalization Rules