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

by Miner, Deborah A.

• ISBN13: 9780872186064
• ISBN10: 0872186067
• Format: Paperback
• Copyright: 2002-04-01
• 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	(5)
Straddles	77	(8)
Conversion Transactions	85	(2)
Constructive Sales of Appreciated Financial Positions	87	(3)
Gains From Constructive Ownership Transactions	90	(2)
Bonds	92	(61)
Financial Institutions	153	(7)
Mutual Funds Unit Trusts, and REITs	160	(21)
Precious Metals and Collectibles	181	(7)
Limited Partnerships	188	(29)
S Corporations	217	(1)
Real Estate	218	(21)
Oil and Gas	239	(24)
Equipment Leasing	263	(15)
Cattle	278	(6)
Limitation on Loss Deductions	284	(16)
Deduction of Interest and Expenses	300	(13)
Charitable Gifts	313	(26)
Divorce	339	(61)
Part II General Federal Income Taxation of Individuals
General Rules	400	(41)
Trusts and Estates	441	(2)
Community Property	443	(57)
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	(18)
Valuation	535	(140)
Appendices and Tables
Income Tax Tables	A
Transfer 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
Table of Cases	649	(4)
Numerical Finding List	653	(6)
Table of Cases Sections Cited	659	(16)
Index	675