Tax Facts 2: Stocks, Bonds, Mutual Funds, Real Estate, Oil & Gas, Puts, Calls, Futures, Gold, Savings Deposits

by Miner, Deborah A.

• ISBN13: 9780872182578
• ISBN10: 0872182576
• Format: Paperback
• Copyright: 2000-03-01
• Publisher: Natl Underwriter Co

Table of Contents

Introduction	v
Finding Aids	v
About the Citations	v
Abbreviations	vi
Part I Federal Income Tax on Investments
Stocks	1	(41)
Options	42	(30)
Futures	72	(3)
Straddles	75	(8)
Conversion Transactions	83	(2)
Constructive Sales of Appreciated Financial Positions	85	(3)
Gains From Constructive Ownership Transactions	88	(2)
Bonds	90	(61)
Financial Institutions	151	(7)
Mutual Funds, Unit Trusts, and REITs	158	(20)
Precious Metals and Collectibles	178	(7)
Limited Partnerships	185	(29)
S Corporations	214	(1)
Real Estate	215	(21)
Oil and Gas	236	(24)
Equipment Leasing	260	(17)
Cattle	277	(6)
Limitation on Loss Deductions	283	(16)
Deduction of Interest and Expenses	299	(13)
Charitable Gifts	312	(24)
Divorce	336	(64)
Part II General Federal Income Taxation of Individuals
General Rules	400	(38)
Trusts and Estates	438	(2)
Community Property	440	(60)
Part III Federal Transfer Taxes on Investments Including General Estate, Gift, and Generation-Skipping Transfer Taxation of Individuals
Estate Tax	500	(10)
Generation-Skipping Transfer Tax	510	(7)
Gift Tax	517	(16)
Valuation	533	(114)
Appendices and Tables
Income Tax Tables	A
Estate and Gift Tax Tables	B
Valuation Tables	C
Property That Can Be Given Under Uniform Gifts to Minors Act (by state)	D
Donee's Age When Custodianship Established Under UGMA or UTMA Ends	D
States Authorizing Durable Power of Attorney	E
Ages of Majority in the Various States	F
Tax Exempt Equivalents	G
Miscellaneous Tax Forms	H
Transfer Tax Tables	I
Table of Cases	623	(4)
Numerical Finding List	627	(6)
Table of IRC Sections Cited	633	(14)
Index	647