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Tax Prep Help > IRS Publications > IRS Publication 544
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| Publication 544 |
2008 Tax Year |
C
- Canceled:
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- Debt, Cancellation of debt.
- Lease, Cancellation of a lease.
- Real property sale, Canceling a sale of real property.
- Capital assets defined, Capital Assets
- Capital gains and losses:
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- Figuring, Long and Short Term
- Holding period, Holding period.
- Long term, Long and Short Term
- Short term, Long and Short Term
- Treatment of capital losses, Treatment of Capital Losses
- Casualties, Section 1231 transactions.
- Charitable organization:
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- Bargain sale to, Bargain sales to charity., Bargain sale to charity.
- Gift to, Gift to charitable organization.
- Classes of assets, Classes of assets.
- Coal, Coal and Iron Ore
- Coins, Precious Metals and Stones, Stamps, and Coins
- Comments, Comments and suggestions.
- Commodities derivative financial instruments, Commodities derivative financial instrument.
- Condemnations, Condemnations, Section 1231 transactions.
- Conversion transactions, Conversion Transactions
- Copyrights, Copyright., Copyrights.
- Covenant not to compete, Covenant not to compete.
D
- Debt cancellation, Cancellation of debt., Cancellation of debt.
- Deferred exchange, Deferred Exchange
- Depreciable property:
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- Real, Depreciable real property.
- Records, Depreciation Recapture
- Section 1245, Section 1245 property defined., Like-Kind Exchanges and Involuntary Conversions
- Section 1250, Section 1250 property defined.
- Depreciation recapture:
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- Personal property, Section 1245 Property
- Real property, Section 1250 property defined.
F
- Fair market value, Fair market value.
- Foreclosure, Foreclosures and Repossessions
- Form:
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- 1040 (Sch. D), Schedule D (Form 1040)
- 1099-A, Forms 1099-A and 1099-C., Forms 1099-A and 1099-C.
- 1099-B, Form 1099-B.
- 1099-C, Forms 1099-A and 1099-C., Forms 1099-A and 1099-C.
- 1099-S, Form 1099-S.
- 4797, Business property., Reporting the exchange., Form 4797
- 8594, Reporting requirement.
- 8824, Reporting the exchange.
- Franchise, Franchise, Trademark, or Trade Name
- Free tax services, How To Get Tax Help
G
- Gains and losses:
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- Bargain sale, Bargain Sale
- Business property, Ordinary or Capital Gain or Loss for Business Property
- Defined, Gain or Loss From Sales and Exchanges
- Form 4797, Form 4797
- Ordinary or capital, Ordinary or Capital Gain or Loss
- Property changed to business or rental use, Property Changed to Business or Rental Use
- Property used partly for rental, Property Used Partly for Business or Rental
- Reporting, Reporting Gains and Losses
- Gifts of property, Gifts, Gift.
- Gold, Precious Metals and Stones, Stamps, and Coins
I
- Indirect ownership of stock, Ownership of stock or partnership interests.
- Information returns, Information Returns
- Inherited property, Inherited property.
- Installment sales, Installment Sales, Installment sale.
- Insurance policies, Insurance Policies and Annuities
- Intangible property, Dispositions of Intangible Property
- Involuntary conversion:
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- Defined, Involuntary Conversions
- Depreciable property, Like-Kind Exchanges and Involuntary Conversions
- Iron ore, Coal and Iron Ore
L
- Land:
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- Release of restriction, Release of restriction on land.
- Subdivision, Subdivision of Land
- Lease, cancellation of, Cancellation of a lease.
- Liabilities, assumption, Liabilities.
- Like-Kind Exchanges using Qualified Intermediaries, Like-Kind Exchanges Using Qualified Intermediaries
- Like-kind exchanges:
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- Deferred, Deferred Exchange
- Liabilities, assumed, Assumption of liabilities.
- Like-class property, Like-Kind Property
- Like-kind property, Like-Kind Property
- Multiple parties, Multiple-party transactions.
- Multiple property, Multiple Property Exchanges
- Partnership interests, Partnership Interests
- Qualifying property, Qualifying Property
- Related persons, Like-Kind Exchanges Between Related Persons
- Low-income housing, Low-income housing.
P
- Partially nontaxable exchanges, Partially Nontaxable Exchanges
- Partnership:
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- Controlled, Controlled partnership transaction.
- Related persons, Related persons., Controlled entity.
- Sale or exchange of interest, Partnership Interests, Partnership interests., Partnership interests.
- Patents, Patents
- Personal property:
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- Depreciable, Like-Kind Exchanges and Involuntary Conversions
- Gains and losses, Personal-use property.
- Transfer at death, Transfers at Death
- Precious metals and stones, Precious Metals and Stones, Stamps, and Coins
- Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental.
- Publications (see Tax help)
- Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities
R
- Real property:
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- Depreciable, Depreciable real property.
- Transfer at death, Transfers at Death
- Related persons:, Sales and Exchanges Between Related Persons
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- Condemned property replacement, bought from, Buying replacement property from a related person.
- Gain on sale of property, Sales and Exchanges Between Related Persons
- Like-kind exchanges between, Like-Kind Exchanges Between Related Persons
- List, Related persons.
- Loss on sale of property, Nondeductible Loss
- Patent transferred to, Related persons.
- Replacement property, Replacement property., Replacement property to be produced.
- Repossession, Foreclosures and Repossessions, Repossession.
- Residual method, sale of business, Residual method.
- Rollover of gain, Rollover of Gain From Publicly Traded Securities
S
- Sale of a business, Sale of a Business
- Sales:
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- Bargain, charitable organization, Bargain sales to charity., Bargain sale to charity.
- Installment, Installment Sales, Installment sale.
- Property changed to business or rental use, Property Changed to Business or Rental Use
- Related persons, Sales and Exchanges Between Related Persons, Related persons.
- Section 1231 gains and losses, Section 1231 Gains and Losses
- Section 1245 property:
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- Defined, Section 1245 Property
- Gain, ordinary income, Gain Treated as Ordinary Income
- Multiple asset accounts, Multiple asset accounts.
- Section 1250 property:
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- Additional depreciation, Additional Depreciation
- Defined, Section 1250 property defined.
- Foreclosure, Foreclosure.
- Gain, ordinary income, Gain Treated as Ordinary Income
- Nonresidential, Nonresidential real property.
- Residential, Residential rental property.
- Section 197 intangibles, Section 197 Intangibles
- Severance damages, Severance damages.
- Silver, Precious Metals and Stones, Stamps, and Coins
- Small business stock, Sales of Small Business Stock
- Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities
- Stamps, Precious Metals and Stones, Stamps, and Coins
- Stock
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- Publicly traded securities, Rollover of Gain From Publicly Traded Securities
- Stock:
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- Capital asset, Capital Assets
- Controlling interest, corporation, Controlling interest in a corporation.
- Indirect ownership, Ownership of stock or partnership interests.
- Property exchanged for, Property Exchanged for Stock
- Small business, Sales of Small Business Stock
- Suggestions, Comments and suggestions.
T
- Tax help, How To Get Tax Help
- Tax rates, capital gain, Capital Gains Tax Rates
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Thefts, Section 1231 transactions.
- Timber, Timber, Section 1231 transactions.
- Trade name, Franchise, Trademark, or Trade Name
- Trademark, Franchise, Trademark, or Trade Name
- Transfers to spouse, Transfers to Spouse
- TTY/TDD information, How To Get Tax Help
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