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Tax Topics

About Tax Map Website
Publication 544
Introduction, Useful Items and Important Changes
For use in Preparing 2011 Returns

Chapter 1
Gain or Loss

Sales and Exchanges

Gain or Loss From Sales and Exchanges


Foreclosures and Repossessions

Involuntary Conversions


Nontaxable Exchanges

Like-Kind Exchanges
Other Nontaxable Exchanges

Transfers to Spouse

Rollover of Gain From Publicly Traded Securities

Gains on Sales of Qualified Business Stock

Rollover of Gain From Sale of Empowerment Zone Assets

Exclusion of Gain From Sale of DC Zone Assets

Chapter 2
Ordinary or Capital Gain or Loss

Capital Assets

Noncapital Assets

Sales and Exchanges Between Related Persons

Gain Is Ordinary Income
Nondeductible Loss

Other Dispositions

Sale of a Business
Dispositions of Intangible Property
Subdivision of Land
Precious Metals and Stones, Stamps, and Coins
Coal and Iron Ore
Conversion Transactions

Chapter 3
Ordinary or Capital Gain or Loss for Business Property

Section 1231 Gains and Losses

Depreciation Recapture

Section 1245 Property
Section 1250 Property
Installment Sales
Transfers at Death
Like-Kind Exchanges and Involuntary Conversions
Multiple Properties

Chapter 4
Reporting Gains and Losses

Information Returns

Schedule D (Form 1040) and Form 8949

Long and Short Term
Net Gain or Loss
Treatment of Capital Losses
Capital Gains Tax Rates

Form 4797

Chapter 5
How To Get Tax Help