9780872186590

Tax Facts on Investment 2005: Stocks, Bonds, Mutual Funds, Real Estate, Oil & Gas, Puts, Calls, Futures, Gold, Savings Deposits

by ; ; ; ; ; ; ;
  • ISBN13:

    9780872186590

  • ISBN10:

    0872186598

  • Format: Paperback
  • Copyright: 2005-02-01
  • Publisher: Natl Underwriter Co
  • Purchase Benefits
List Price: $59.95

Table of Contents

Introduction vii
Finding Aids vii
About the Citations vii
Abbreviations ix
Part I: Federal Income Tax on Investments
Stocks
1001(41)
Dividends
1001(16)
General
1001(1)
Dividends Paid In Cash or Property
1002(6)
Stock Dividends
1008(5)
Stock Splits
1013(1)
Return of Capital Distributions
1014(1)
Dividend Reinvestment Plans
1015(2)
Sale or Exchange
1017(15)
General
1017(4)
Short Sales
1021(8)
Wash Sales
1029(3)
Worthless Securities
1032(1)
Stock Warrants
1033(3)
Incentive Stock Options
1036(6)
Options
1042(30)
Generally
1042(4)
Equity Options
1046(22)
Stock Options
1047(20)
Other Equity Options
1067(1)
Nonequity Options
1068(2)
Option Spread Transactions
1070(2)
Futures
1072(5)
Securities Futures Contracts
1072(2)
Section 1256 Contracts
1074(3)
Straddles
1077(8)
Conversion Transactions
1085(2)
Constructive Sales of Appreciated Financial Positions
1087(3)
Gains From Constructive Ownership Transactions
1090(2)
Bonds
1092(61)
Short-Term Taxable Obligations (Maturities One Year or Less)
1092(6)
Treasury Bills
1092(3)
Short-Term Corporate Obligations
1095(3)
Treasury Bonds and Notes
1098(4)
Corporate Bonds
1102(5)
Inflation-Indexed Bonds
1107(2)
Market Discount
1109(7)
Disposition
1111(5)
Original Issue Discount
1116(4)
Bond Premium
1120(3)
Municipal Bonds
1123(10)
Bonds Traded ``Flat''
1133(1)
Zero Coupon Bonds
1134(1)
Stripped Bonds
1135(4)
United States Savings Bonds
1139(6)
Mortgage Backed Securities
1145(4)
Asset Backed Securities
1149(2)
Registration Requirement
1151(2)
Financial Institutions
1153(7)
General
1153(7)
Mutual Funds, Unit Trusts, REITs
1160(21)
Mutual Funds
1160(17)
Generally
1160(12)
Money Market Funds
1172(2)
Closed-End Funds
1174(1)
Exchange
1175(1)
Hedge Funds
1176(1)
Unit Trusts
1177(1)
Real Estate Investment Trusts
1178(3)
Precious Metals and Collectibles
1181(7)
Precious Metals
1181(3)
Collectibles
1184(4)
Limited Partnerships
1188(29)
Publicly Traded Limited Partnerships
1188(1)
Limited Partnerships Not Taxed as Corporations
1189(8)
Deductions
1197(3)
Cash Distributions
1200(1)
Self-employment Tax
1201(1)
Sale, Exchange or Liquidation of Partnership Interest
1202(6)
Allocation of Distributive Share
1202(1)
Sale Proceeds
1203(2)
Purchaser
1205(2)
Cash Liquidation of Partnership Interest
1207(1)
Gift of Partnership Interest
1208(4)
Donor
1208(3)
Donee
1211(1)
Death of a Partner
1212(3)
Adjustment of Partnership Basis
1215(1)
Partnership Anti-abuse Rule
1216(1)
S Corporations
1217(1)
Real Estate
1218(21)
``At Risk'' Limitation
1220(1)
``Passive Loss'' Rule
1221(1)
Vacant Land
1222(2)
Generally
1222(1)
Development and Subdivision
1223(1)
Vacation Home
1224(1)
Low-Income Housing
1225(2)
Old Buildings and Certified Historic Structures
1227(2)
Deferred Rent
1229(1)
Demolition
1230(1)
Sale
1231(5)
Seller Financing
1235(1)
Exchange
1236(2)
Sale of Personal Residence
1238(1)
Oil and Gas
1239(24)
Generally
1239(8)
Intangible Drilling Costs
1247(4)
Depletion
1251(10)
Enhanced Oil Recovery Credit
1261(1)
Tax Preferences
1262(1)
Equipment Leasing
1263(15)
General
1263(4)
Investment Tax Credit
1267(1)
Deductions
1268(7)
Depreciation
1268(3)
Interest
1271(1)
Expenses
1272(1)
``At Risk'' Limitation
1273(1)
``Passive Loss'' Rule
1274(1)
Deferred Rent
1275(1)
Disposition of Equipment
1276(1)
Alternative Minimum Tax
1277(1)
Cattle
1278(6)
Cattle Feeding
1278(1)
Breeding Cattle
1279(5)
Generally
1279(2)
Deductions
1280(2)
Sale Or Disposition Of Cattle
1282(1)
Alternative Minimum Tax
1283(1)
Limitation on Loss Deductions
1284(16)
At Risk
1284(7)
``Passive Loss'' Rule
1291(8)
``Hobby Loss'' Rule
1299(1)
Deduction of Interest and Expenses
1300(14)
Interest
1300(9)
Generally
1300(1)
Personal Interest
1301(1)
Qualified Residence Interest
1302(1)
Investment Interest
1303(5)
Interest on Education Loans
1308(1)
Expenses
1309(5)
Charitable Gifts
1314(26)
General
1314(5)
Deduction Limits
1319(5)
Bargain Sales
1324(1)
Property Subject To A Liability
1325(1)
Partial Interests
1326(13)
General
1326(1)
Charitable Remainder Trusts
1327(9)
Charitable Lead Trusts
1336(2)
Conservation and Facade Easements
1338(1)
Partnership Interest
1339(1)
Divorce
1340(60)
Property Settlement
1340(60)
Part II: General Federal Income Taxation of Individuals
General Rules
1400(40)
Filing Requirements
1400(2)
``Tax Year''
1402(1)
Calculating the Tax
1403(1)
Gross Income
1404(17)
Adjusted Gross Income
1421(2)
Exemptions and Deductions from Adjusted Gross Income
1423(6)
Deductions
1425(4)
Standard Deduction
1429(1)
Rates
1430(4)
Credits
1434(3)
Alternative Minimum Tax
1437(1)
Social Security Taxes
1438(2)
Trusts and Estates
1440(2)
Community Property
1442(58)
Part III: Federal Transfer Taxes on Investments
Estate Tax
1500(10)
General
1500(1)
Computation
1501(1)
Gross Estate
1502(4)
Exclusion
1506(1)
Deductions
1507(1)
Credits
1508(1)
Filing and Payment
1509(1)
Generation-Skipping Transfer Tax
1510(7)
Gift Tax
1517(18)
General
1517(2)
Complete Gift
1519(1)
Disclaimers
1520(1)
Interest-free and Bargain Rate Loans
1521(1)
Forgiveness of Debt
1522(1)
Income Tax Exempt Obligations
1523(1)
Joint Ownership
1524(1)
Net Gifts
1525(1)
Uniform Gifts to Minors Act
1526(1)
Education Savings Account
1527(1)
Qualified Tuition Program
1528(1)
Computation
1529(1)
Exclusions
1530(1)
Deductions
1531(2)
Unified Credit
1533(1)
Filing and Payment
1534(1)
Valuation
1535
General
1535(14)
Special Valuation Rules
1549
Appendices and Tables
Appendix A Income Tax Tables
Appendix B Transfer Tax Tables
Appendix C Valuation Tables
Appendix D 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 E States Authorizing Durable Power of Attorney
Appendix F Ages of Majority in the Various States
Appendix G Tax Exempt Equivalents
Table of Cases
661(6)
Numerical Finding List
667(8)
Table of IRC Sections Cited
675(16)
Index 691

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