A

Abandonments, Abandonments

Annuities, Insurance Policies and Annuities

Asset classification:

Capital, Capital Assets

Noncapital, Noncapital Assets

Assistance (see Tax help)

Assumption of liabilities, Assumption of liabilities., Liabilities.

B

Basis:

Adjusted, Adjusted basis.

Original, Basis.

Bonds, U.S. Treasury, U.S. Treasury Notes or Bonds

Business, sold, Sale of a Business

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.

E

Easement, Easement.

Empowerment zone, Rollover of Gain From Sale of Empowerment Zone Assets

Exchanges:

Deferred, Deferred Exchange

Involuntary, Involuntary Conversions

Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions

Nontaxable, Nontaxable Exchanges

Related persons, Related persons.

U.S. Treasury notes or bonds, U.S. Treasury Notes or Bonds

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, 5. How To Get Tax Help

G

Gains and losses:

Bargain sale, Bargain Sale

Business property, 3. 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, 2. 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, 4. Reporting Gains and Losses

Gifts of property, Gifts, Gift.

Gold, Precious Metals and Stones, Stamps, and Coins

H

Hedging transactions, Hedging transaction.

Help (see Tax help)

Holding period, Holding period.

Housing, low income, Low-income housing., Low-Income Housing With Two or More Elements

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 using Qualified Intermediaries, Like-Kind Exchanges Using Qualified Intermediaries

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.

M

More information (see Tax help)

Multiple property exchanges, Multiple Property Exchanges

N

Noncapital assets defined, Noncapital Assets

Nontaxable exchanges:

Like-kind, Like-Kind Exchanges

Other nontaxable exchanges, Other Nontaxable Exchanges

Partially, Partially Nontaxable Exchanges

Property exchanged for stock, Property Exchanged for Stock

Notes, U.S. Treasury, U.S. Treasury Notes or Bonds

O

Ordinary or capital gain, 2. Ordinary or Capital Gain or Loss

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, 5. 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, 5. How To Get Tax Help

U

U.S. Treasury bonds, U.S. Treasury Notes or Bonds

Unharvested crops, Section 1231 transactions.