Gain

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Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Sale of Property

Gain. If the amount you realize from a sale or trade is more than the adjusted basis of the property you transfer,...

Publication 17 - Your Federal Income Tax (For Individuals) - When To Report Gains and Losses

Gains. Special rules apply if you choose to postpone reporting gain on property damaged or destroyed in a...

Publication 17 - Your Federal Income Tax (For Individuals) - When To Report Gains and Losses

Gains. If you receive an insurance or other reimbursement that is more than your adjusted basis in the destroyed...

Publication 225 - Farmer's Tax Guide - Casualties, Thefts, and Condemnations

Figuring a Gain. A casualty or theft may result in a taxable gain. If you receive an insurance payment or...

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Withholding on Specific Income

Gains. You generally do not need to withhold on any gain from the sale of real or personal property because...

Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - Figuring a Gain

Figuring a Gain. If you receive an insurance payment or other reimbursement that is more than your adjusted...


Forms and Instructions

Relevant Forms

Form 1040 (Schedule D) Capital Gains and Losses
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
Instructions for Schedule D (Form 1065), Capital Gains and Losses

Form 1120 (Schedule D) Capital Gains and Losses
Instructions for Schedule D (Form 1120), Capital Gains and Losses

Form 1120-S (Schedule D) Capital Gains and Losses and Built-in Gains
Instructions for Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains

Form 2438 Undistributed Capital Gains Tax Return

Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains

Form 6781 Gains and Losses From Section 1256 Contracts and Straddles

Form 8838 Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement

Related Topic Links

Adjusted Basis and Installment Sale Income (Gain on Sale)

Amount of Gain or Loss

Amount of Gain Recognized

Capital Gain Distributions

Capital Gain Distributions and Qualified Dividends

Capital Gain Property

Capital Gain Treatment

Capital Gains and Losses

Capital Gains Tax Rates

Character of Gain or Loss

Collectibles Gain or Loss

Exceptions to Filing Form 8949 and Schedule D (Form 1040)

Exclusion of Gain from Sale of DC Zone Assets

Figuring Gain or Loss

Foreign Source Capital Gains and Losses

Gain from Certain Constructive Ownership Transactions

Gain from Reimbursement

Gain Is Ordinary Income

Gain on Qualified Small Business Stock

Gain on Sale

Gain or Loss from Condemnations

Gain or Loss from Sales and Exchanges

Gains on Sales of Qualified Business Stock

How to Report and Postpone Gain

Long-term Gains and Losses

Market Gain

Net Gain or Loss

No Gain or Loss

Ordinary or Capital Gain or Loss for Business Property

Partner's Gain or Loss

Passive Activity Gains and Losses

Postponement of Gain

Qualified Dividends and Capital Gain Tax Worksheet

Reporting a Condemnation Gain or Loss

Rollover of Gain

Rules to Figure Gain or Loss

Sale of Property, Gain or Loss

Section 1231 Gains and Losses

Short-term Gains and Losses

Special 30% Limit for Capital Gain Property

Special Rules for Gains from Dispositions of Certain Property

Tax Computation Using Maximum Capital Gains Rates

Taxes Withheld on Income or Gain (Other Than Dividends)

Total Net Gain or Loss

Undistributed Capital Gain Tax Credit

Undistributed Capital Gains of Mutual Funds and Real Estate Investment Trusts (REITs)

Unrecaptured Section 1250 Gain