A
- Adjusted basis:
-
- Adoption tax benefits, Adoption Tax Benefits
- Assessment for local improvements, Assessments for Local Improvements
- Canceled debt, Canceled Debt Excluded From Income
- Casualty and theft losses, Casualties and Thefts
- Clean-fuel vehicle refueling property, Deduction for Clean-Fuel Vehicles and Refueling Property
- Clean-fuel vehicles, Deduction for Clean-Fuel Vehicles and Refueling Property
- Credit for qualified electric vehicles, Credit for Qualified Electric Vehicles
- Decreases to, Decreases to Basis
- Depreciation, Depreciation
- Easements, Easements
- Employer-provided child care, Employer-Provided Child Care
- Example, Example
- Gain from sale of home, Postponed Gain From Sale of Home
- Gas-guzzler tax, Gas-Guzzler Tax
- Increases to, Increases to Basis
- Section 179 deduction, Section 179 Deduction
- Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures
- Adoption tax benefits, Adoption Tax Benefits
- Allocating basis, Allocating the Basis
- Assistance (see Tax help)
- Assumption of mortgage, Assumption of mortgage.
B
- Business acquired, Trade or Business Acquired
- Business assets, Business Assets
- Businesses exchanged, Exchange of business property.
C
- Canceled debt, Canceled Debt Excluded From Income
- Casualty and theft losses, Casualties and Thefts
- Change to business use, Property Changed to Business or Rental Use
- Comments, Comments and suggestions.
- Community property, Community Property
- Constructing assets, Constructing assets.
- Copyrights, Copyrights.
- Cost basis:
-
- Allocating basis, Allocating the Basis
- Assumption of mortgage, Assumption of mortgage.
- Capitalized costs, Activities subject to the rules., Deducting vs. Capitalizing Costs
- Loans, low or no interest, Loans with low or no interest.
- Real estate taxes, Real estate taxes.
- Real property, Real Property
- Settlement costs (fees), Settlement costs.
D
- Decreases to basis, Decreases to Basis
- Demolition of building, Demolition of building.
- Depreciation, Depreciation
E
- Easements, Easements
- Employer-provided child care, Employer-Provided Child Care
- Exchanges:
-
- Involuntary, Involuntary Conversions
- Like-kind, Like-Kind Exchanges
- Nontaxable, Nontaxable Exchanges
- Partial business use of property, Partial Business Use of Property
- Taxable, Taxable Exchanges
F
- Fair market value, Fair market value (FMV).
- Franchises, Franchises, trademarks, and trade names.
- Free tax services, How To Get Tax Help
G
- Gain from sale of home, Postponed Gain From Sale of Home
- Gifts, property received, Property Received as a Gift
- Group of assets acquired, Group of Assets Acquired
H
- Help (see Tax help)
I
- Inherited property, Inherited Property
- Intangible assets, Intangible Assets
- Involuntary exchanges, Involuntary Conversions
L
- Land and buildings, Land and Buildings
- Loans, low or no interest, Loans with low or no interest.
M
- More information (see Tax help)
N
- Nontaxable exchanges:
-
- Like-kind, Like-Kind Exchanges
- Partial, Partially Nontaxable Exchange
P
- Partially nontaxable exchanges, Partially Nontaxable Exchange
- Patents, Patents.
- Points, Points.
- Property changed to business use, Property Changed to Business or Rental Use
- Property received as a gift, Property Received as a Gift
- Property received for services:
-
- Bargain purchases, Bargain Purchases
- Fair market value, Property Received for Services
- Restricted property, Restricted Property
- Property transferred from a spouse, Property Transferred From a Spouse
- Publications (see Tax help)
R
- Real estate taxes, Real estate taxes.
- Real property, Real Property
S
- Settlement costs (fees), Settlement costs.
- Special-use valuation, Special-use valuation.
- Spouse, property transferred from, Property Transferred From a Spouse
- Stocks and bonds, Stocks and Bonds
- Subdivided lots, Subdivided lots.
- Suggestions, Comments and suggestions.
T
- Tax help, How To Get Tax Help
- Taxable exchanges, Taxable Exchanges
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Trade or business acquired, Trade or Business Acquired
- Trademarks and trade names, Franchises, trademarks, and trade names.
- Trading property (see Exchanges), Taxable Exchanges
- TTY/TDD information, How To Get Tax Help
U
- Uniform capitalization rules:
-
- Activities subject to the rules, Activities subject to the rules.
- Exceptions, Exceptions.
More Online Publications |