| Publication 544 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
C
- Canceled:
-
- 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:
-
- 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:
-
- Bargain sale to, Bargain sales to charity., Bargain sale to charity.
- Gift to, Gift to charitable organization.
- 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:
-
- Real, Depreciable real property.
- Records, Depreciation Recapture
- Section 1245, Section 1245 property., Like-Kind Exchanges
and Involuntary
Conversions
- Section 1250, Section 1250 property defined.
- Depreciation recapture:
-
- Personal property, Section 1245 Property
- Real property, Section 1250 property defined.
F
- Fair market value, Fair market value.
- Foreclosure, Foreclosures
and Repossessions
- Form:
-
- 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:
-
- Bargain sale, Bargain Sale
- Business property, Ordinary or Capital Gain
or Loss for Business Property
- Comprehensive example, Example
- 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:
-
- Defined, Involuntary Conversions
- Depreciable property, Like-Kind Exchanges
and Involuntary
Conversions
- Iron ore, Coal and Iron Ore
L
- Land:
-
- 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:
-
- 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:
-
- Controlled, Controlled partnership transaction.
- Related persons, Related persons., Nondeductible Loss
- Sale or exchange of interest, Partnership Interests, Partnership interests., Partnership interests.
- Patents, Patents
- Personal property:
-
- 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:
-
- Depreciable, Depreciable real property.
- Transfer at death, Transfers at Death
- Related persons:, Sales and Exchanges
Between Related Persons
-
- 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
- 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:, Sales and Exchanges
Between Related Persons
-
- 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:
-
- Defined, Section 1245 Property
- Gain, ordinary income, Gain Treated as Ordinary Income
- Multiple asset accounts, Multiple asset accounts.
- Section 1250 property:
-
- 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
-
- Publicly traded securities, Rollover of Gain
From Publicly
Traded Securities
- Stock:
-
- 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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