Publication 550 |
2000 Tax Year |
Introduction
This publication provides information on the tax treatment of
investment income and expenses. It explains what investment income is
taxable and what investment expenses are deductible. It explains when
and how to show these items on your tax return. It also explains how
to determine and report gains and losses on the disposition of
investment property and provides information on property trades and
tax shelters.
There is a glossary at the end of this publication that defines
many of the terms used.
Investment income.
This generally includes interest, dividends, capital gains, and
other types of distributions.
Investment expenses.
These include interest paid or incurred to acquire investment
property and expenses to manage or collect income from investment
property.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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