A

Adjusted basis:

Adoption tax benefits, Adoption Tax Benefits

Assessment for local improvements, Assessments for Local Improvements

Canceled debt, Canceled Debt Excluded From Income

Casualty and theft losses, Casualties and Thefts

Clean-fuel vehicle refueling property, Deduction for Clean-Fuel Vehicles and Refueling Property

Clean-fuel vehicles, Deduction for Clean-Fuel Vehicles and Refueling Property

Credit for qualified electric vehicles, Credit for Qualified Electric Vehicles

Decreases to, Decreases to Basis

Depreciation, Depreciation

Easements, Easements

Employer-provided child care, Employer-Provided Child Care

Example, Example

Gain from sale of home, Postponed Gain From Sale of Home

Gas-guzzler tax, Gas-Guzzler Tax

Increases to, Increases to Basis

Section 179 deduction, Section 179 Deduction

Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures

Adoption tax benefits, Adoption Tax Benefits

Allocating basis, Allocating the Basis

Assistance (see Tax help)

Assumption of mortgage, Assumption of mortgage.

B

Business acquired, Trade or Business Acquired

Business assets, Business Assets

Businesses exchanged, Exchange of business property.

C

Canceled debt, Canceled Debt Excluded From Income

Casualty and theft losses, Casualties and Thefts

Change to business use, Property Changed to Business or Rental Use

Comments, Comments and suggestions.

Community property, Community Property

Constructing assets, Constructing assets.

Copyrights, Copyrights.

Cost basis:

Allocating basis, Allocating the Basis

Assumption of mortgage, Assumption of mortgage.

Capitalized costs, Activities subject to the rules., Deducting vs. Capitalizing Costs

Loans, low or no interest, Loans with low or no interest.

Real estate taxes, Real estate taxes.

Real property, Real Property

Settlement costs (fees), Settlement costs.

D

Decreases to basis, Decreases to Basis

Demolition of building, Demolition of building.

Depreciation, Depreciation

E

Easements, Easements

Employer-provided child care, Employer-Provided Child Care

Exchanges:

Involuntary, Involuntary Conversions

Like-kind, Like-Kind Exchanges

Nontaxable, Nontaxable Exchanges

Partial business use of property, Partial Business Use of Property

Taxable, Taxable Exchanges

F

Fair market value, Fair market value (FMV).

Franchises, Franchises, trademarks, and trade names.

Free tax services, How To Get Tax Help

G

Gain from sale of home, Postponed Gain From Sale of Home

Gifts, property received, Property Received as a Gift

Group of assets acquired, Group of Assets Acquired

H

Help (see Tax help)

I

Inherited property, Inherited Property

Intangible assets, Intangible Assets

Involuntary exchanges, Involuntary Conversions

L

Land and buildings, Land and Buildings

Loans, low or no interest, Loans with low or no interest.

M

More information (see Tax help)

N

Nontaxable exchanges:

Like-kind, Like-Kind Exchanges

Partial, Partially Nontaxable Exchange

P

Partially nontaxable exchanges, Partially Nontaxable Exchange

Patents, Patents.

Points, Points.

Property changed to business use, Property Changed to Business or Rental Use

Property received as a gift, Property Received as a Gift

Property received for services:

Bargain purchases, Bargain Purchases

Fair market value, Property Received for Services

Restricted property, Restricted Property

Property transferred from a spouse, Property Transferred From a Spouse

Publications (see Tax help)

R

Real estate taxes, Real estate taxes.

Real property, Real Property

S

Settlement costs (fees), Settlement costs.

Special-use valuation, Special-use valuation.

Spouse, property transferred from, Property Transferred From a Spouse

Stocks and bonds, Stocks and Bonds

Subdivided lots, Subdivided lots.

Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help

Taxable exchanges, Taxable Exchanges

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Trade or business acquired, Trade or Business Acquired

Trademarks and trade names, Franchises, trademarks, and trade names.

Trading property (see Exchanges), Taxable Exchanges

TTY/TDD information, How To Get Tax Help

U

Uniform capitalization rules:

Activities subject to the rules, Activities subject to the rules.

Exceptions, Exceptions.