Publication 550 |
2001 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.
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.
First | Next
Publication Index | IRS-Forms Main | Home
|