9780872186446

Tax Facts on Investment 2004: Tax Facts 2 on Investments : Stocks, Bonds, Mutual Funds, Real Estate, Oil & Gas, Puts, Calls, Futures, Gold, Savings Deposits

by ; ; ; ; ; ; ;
  • ISBN13:

    9780872186446

  • ISBN10:

    087218644X

  • Format: Paperback
  • Copyright: 2004-03-01
  • Publisher: Natl Underwriter Co

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Supplemental Materials

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Table of Contents

Introduction vii
Finding Aids vii
About the Citations vii
Abbreviations ix
Part I: Federal Income Tax on Investments
Stocks
1(41)
Dividends
1(16)
General
1(1)
Dividends Paid In Cash or Property
2(6)
Stock Dividends
8(5)
Stock Splits
13(1)
Return of Capital Distributions
14(1)
Dividend Reinvestment Plans
15(2)
Sale or Exchange
17(15)
General
17(4)
Short Sales
21(8)
Wash Sales
29(3)
Worthless Securities
32(1)
Stock Warrants
33(3)
Incentive Stock Options
36(6)
Options
42(30)
Generally
42(4)
Equity Options
46(22)
Stock Options
47(20)
Other Equity Options
67(1)
Nonequity Options
68(2)
Option Spread Transactions
70(2)
Futures
72(5)
Securities Futures Contracts
72(2)
Section 1256 Contracts
74(3)
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)
Short-Term Taxable Obligations (Maturities One Year or Less)
92(6)
Treasury Bills
92(3)
Short-Term Corporate Obligations
95(3)
Treasury Bonds and Notes
98(4)
Corporate Bonds
102(5)
Inflation-Indexed Bonds
107(2)
Market Discount
109(7)
Disposition
111(5)
Original Issue Discount
116(4)
Bond Premium
120(3)
Municipal l Bonds
123(10)
Bonds Traded "Flat"
133(1)
Zero Coupon Bonds
134(1)
Stripped Bonds
135(4)
United States Savings Bonds
139(6)
Mortgage Backed Securities
145(4)
Asset Backed Securities
149(2)
Registration Requirement
151(2)
Financial Institutions
153(7)
Mutual Funds, Unit Trusts, REITs
160(21)
Mutual Funds
160(17)
Generally
160(12)
Money Market Funds
172(2)
Closed-End Funds
174(1)
Exchange-Traded Funds
175(1)
Hedge Funds
176(1)
Unit Trusts
177(1)
Real Estate Investment Trusts
178(3)
Precious Metals and Collectibles
181(7)
Precious Metals
181(3)
Collectibles
184(4)
Limited Partnerships
188(29)
Publicly Traded Limited Partnerships
188(1)
Limited Partnerships Not Taxed as Corporations
189(8)
Deductions
197(3)
Cash Distributions
200(1)
Self-employment Tax
201(1)
Sale, Exchange or Liquidation of Partnership Interest
202(6)
Allocation of Distributive Share
202(1)
Sale Proceeds
203(2)
Purchaser
205(2)
Cash Liquidation of Partnership Interest
207(1)
Gift of Partnership Interest
208(4)
Donor
208(3)
Donee
211(1)
Death of a Partner
212(3)
Adjustment of Partnership Basis
215(1)
Partnership Anti-abuse Rule
216(1)
S Corporations
217(1)
Real Estate
218(21)
"At Risk" Limitation
220(1)
"Passive Loss" Rule
221(1)
Vacant Land
222(2)
Generally
222(1)
Development and Subdivision
223(1)
Vacation Home
224(1)
Low-Income Housing
225(2)
Old Buildings and Certified Historic Structures
227(2)
Deferred Rent
229(1)
Demolition
230(1)
Sale
231(5)
Seller Financing
235(1)
Exchange
236(2)
Sale of Personal Residence
238(1)
Oil and Gas
239(24)
Generally
239(8)
Intangible Drilling Costs
247(4)
Depletion
251(10)
Enhanced Oil Recovery Credit
261(1)
Tax Preferences
262(1)
Equipment Leasing
263(15)
General
263(4)
Investment Tax Credit
267(1)
Deductions
268(7)
Depreciation
268(3)
Interest
271(1)
Expenses
272(1)
"At Risk" Limitation
273(1)
"Passive Loss" Rule
274(1)
Deferred Rent
275(1)
Disposition of Equipment
276(1)
Alternative Minimum Tax
277(1)
Cattle
278(6)
Cattle Feeding
278(1)
Breeding Cattle
279(5)
Generally
279(1)
Deductions
280(2)
Sale Or Disposition Of Cattle
282(1)
Alternative Minimum Tax
283(1)
Limitation on Loss Deductions
284(16)
At Risk
284(7)
"Passive Loss" Rule
291(8)
"Hobby Loss" Rule
299(1)
Deduction of Interest and Expenses
300(14)
Interest
300(9)
Generally
300(1)
Personal Interest
301(1)
Qualified Residence Interest
302(1)
Investment Interest
303(5)
Interest on Education Loans
308(1)
Expenses
309(5)
Charitable Gifts
314(25)
General
314(4)
Deduction Limits
318(5)
Bargain Sales
323(1)
Property Subject To A Liability
324(1)
Partial Interests
325(13)
General
325(1)
Charitable Remainder Trusts
326(9)
Charitable Lead Trusts
335(2)
Conservation and Facade Easements
337(1)
Partnership Interest
338(1)
Divorce
339(61)
Property Settlement
339(61)
Part II: General Federal Income Taxation of Individuals
General Rules
400(40)
Filing Requirements
400(2)
"Tax Year
402(1)
Calculating the Tax
403(1)
Gross Income
404(17)
Adjusted Gross Income
421(2)
Exemptions and Deductions from Adjusted Gross Income
423(6)
Deductions
425(4)
Standard Deduction
429(1)
Rates
430(4)
Credits
434(3)
Alternative Minimum Tax
437(1)
Social Security Taxes
438(2)
Trusts and Estates
440(2)
Community Property
442(58)
Part III: Federal Transfer Taxes on Investments
Estate Tax
500(10)
General
500(1)
Computation
501(1)
Gross Estate
502(4)
Exclusion
506(1)
Deductions
507(1)
Credits
508(1)
Filing and Payment
509(1)
Generation-Skipping Transfer Tax
510(7)
Gift Tax
517(18)
General
517(2)
Complete Gift
519(1)
Disclaimers
520(1)
Interest-free and Bargain Rate Loans
521(1)
Forgiveness of Debt
522(1)
Income Tax Exempt Obligations
523(1)
Joint Ownership
524(1)
Net Gifts
525(1)
Uniform Gifts to Minors Act
526(1)
Education Savings Account
527(1)
Qualified Tuition Program
528(1)
Computation
529(1)
Exclusions
530(1)
Deductions
531(2)
Unified Credit
533(1)
Filing and Payment
534(1)
Valuation
535(124)
General
535(14)
Chapter 14 Special Valuation Rules
549
Appendices and Tables
Income Tax Tables
Appendix A
Transfer Tax Tables
Appendix B
Valuation Tables
Appendix C
Property That Can Be Given Under Uniform Gifts to Minors Act (by state)
Appendix D
Donee's Age When Custodianship Established Under UGMA or UTMA Ends
Appendix D
States Authorizing Durable Power of Attorney
Appendix E
Ages of Majority in the Various States
Appendix F
Tax Exempt Equivalents
Appendix G
Table of Cases 659(6)
Numerical Finding List 665(6)
Table of IRC Sections Cited 671(16)
Index 687

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