A
- Adjusted basis, Adjusted Basis
- Amount you realize, Amount you realize.
- Appreciated property, Appreciated property.
- Assistance (see Tax help)
- Automatic reinvestment plan, Reinvestment of Distributions
- Average basis:
-
- Double-category method, Double-category method.
- Single-category method, Single-category method.
B
- Basis of shares:
-
- Acquired by gift, Shares Acquired by Gift
- Acquired by inheritance, Shares Acquired by Inheritance
- Acquired by purchase, Shares Acquired by Purchase
- Acquired by reinvestment, Shares Acquired by Reinvestment
- Basis:
-
- Adjusted, Adjusted basis.
- Average, Average Basis
- Cost, Cost Basis
- Keeping track of, Keeping Track of Your Basis
- Original, Original basis.
C
- Capital gain distributions, Capital Gain Distributions, Capital gain distributions., Capital gain distributions., Capital gain distribution before short-term loss.
- Capital gains:
-
- Form 2439, Undistributed capital gains.
- Net long-term, Net long-term capital gain or loss.
- Net short-term, Net long-term capital gain or loss.
- Tax rates, Capital Gain Tax Rates
- Undistributed, Undistributed capital gains.
- Capital loss carryover, Capital loss carryover.
- Carryovers:
-
- Capital loss, Capital loss carryover.
- Investment expenses, Carryover.
- Separate returns, Separate returns.
- Comments on publication, Comments and suggestions.
- Commissions, Commissions and load charges., Amount you realize.
- Community property states:
-
- Inherited mutual fund shares, Community property states.
- Tax treatment of dividends, Community property states.
- Cost basis, Cost Basis
D
- Distributions, Tax Treatment of Distributions
- Dividends:
-
- Exempt-interest, Exempt-Interest Dividends, Exempt-interest dividends before short-term loss.
- Ordinary, Ordinary Dividends
- Reinvestment of, Reinvestment of Distributions, Reinvested distributions.
- Year-end, Certain year-end dividends received in January.
- Double-category method, Double-category method.
E
- Exchanges, Sales, Exchanges, and Redemptions
- Exchanges of mutual funds, Exchange of shares in one mutual fund for shares in another mutual fund.
- Exempt-interest dividends, Exempt-Interest Dividends, Exempt-interest dividends before short-term loss., Expenses allocable to exempt-interest dividends.
- Exit fees, Amount you realize.
F
- First-in first-out (FIFO), First-in first-out (FIFO).
- Foreign tax credit, Foreign tax deduction or credit.
- Foreign tax deduction, Foreign tax deduction or credit.
- Forms:
- Free tax services, How To Get Tax Help
G
- Gains and losses, Gains and Losses, How To Figure Net Gain or Loss
- Gifts of mutual fund shares, Shares Acquired by Gift
- Gifts of shares, Shares received as gift.
H
- Help (see Tax help)
- Holding period, Holding Period
- Holding period:
-
- Shares acquired by gift, Mutual fund shares received as a gift.
- Shares acquired by inheritance, Inherited mutual fund shares.
- Shares acquired by reinvestment, Reinvested distributions.
- How to report distributions, How To Report
I
- Information returns, Information returns.
- Inherited mutual fund shares, Shares Acquired by Inheritance, Inherited mutual fund shares.
- Investment expenses, Investment Expenses
- Investment income, Investment income.
J
- Joint tenants, Share certificate in two or more names.
L
- Limit on investment interest expenses, Limit on Investment Interest Expense
- Load charges, Commissions and load charges.
M
- Money market fund, Money market fund.
- More information (see Tax help)
- Mutual fund record, Adjusted Basis
- Mutual funds:
-
- Defined, Mutual fund.
- Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs.
- Money market fund, Money market fund.
- Nonpublicly offered, Publicly offered mutual funds.
- Tax-exempt, Tax-exempt mutual fund.
N
- Net capital gain, Total net gain or loss.
- Net capital loss, Limit on Capital Loss Deduction
- Nominees, Nominees.
- Nondividend distributions, Nondividend Distributions
- Nontaxable distributions, Nondividend Distributions
O
- Ordinary dividends, Ordinary Dividends
P
- Publications (see Tax help)
Q
- Qualified dividends, Qualified dividends.
R
- Recordkeeping, Shares Acquired by Reinvestment, Adjusted Basis, Sales, Exchanges, and Redemptions
- Redemption fees, Amount you realize.
- Redemptions, Sales, Exchanges, and Redemptions
- Reinvestment rights, Commissions and load charges.
S
- Sales, Sales, Exchanges, and Redemptions
- Schedule D (Form 1040), how to report on, Reporting information from Form 1099-B.
- Settlement date, Holding Period
- Short-term losses, Certain short-term losses.
- Single-category method, Single-category method.
- Suggestions for publication, Comments and suggestions.
T
- Tax credit:
-
- Form 2439, Undistributed capital gains.
- Undistributed capital gains, Undistributed capital gains.
- Tax help, How To Get Tax Help
- Tax rates, capital gain, Capital Gain Tax Rates
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Taxpayer identification number, Taxpayer identification number.
- Trade date, Holding Period
- TTY/TDD information, How To Get Tax Help
U
- Undistributed capital gains, Undistributed capital gains., Undistributed capital gains.
W
- Wash sales, Wash sales.
- Worksheet, Adjusted Basis
Y
- Year-end dividends, Certain year-end dividends received in January.
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