Tabla de Contenidos:
“…4.15 Reporting Interest on Bonds Bought or Sold -- 4.16 Forfeiture of Interest on Premature Withdrawals -- 4.17 Amortization of Bond Premium -- 4.18 Discount on Bonds -- 4.19 Reporting Original Issue Discount on Your Return -- 4.20 Reporting Income on Market Discount Bonds -- 4.21 Discount on Short-Term Obligations -- 4.22 Stripped Coupon Bonds and Stock -- 4.23 Sale or Retirement of Bonds and Notes -- 4.24 State and
City Interest Generally Tax Exempt -- 4.25 Taxable State and
City Interest -- 4.26 Tax-Exempt Bonds Bought at a Discount -- 4.27 Treasury Bills, Notes, and Bonds -- 4.28 Interest on United States Savings Bonds -- 4.29 Deferring United States Savings Bond Interest -- 4.30 Minimum Interest Rules -- 4.31 Interest-Free or Below-Market-Interest Loans -- 4.32 Minimum Interest on Seller-Financed Sales -- Chapter 5 Reporting Property Sales -- 5.1 General Tax Rules for Property Sales -- 5.2 How Property Sales Are Classified and Taxed -- 5.3 Capital Gains Rates and Holding Periods -- 5.4 Capital Losses and Carryovers -- 5.5 Capital Losses of Married Couples -- 5.6 Losses May Be Disallowed on Sales to Related Persons -- 5.7 Special Treatment of Gain on Sale of Small Business Stock or Qualified Opportunity Zone Investment -- 5.8 Reporting Capital Asset Sales on Form 8949 and on Schedule D -- 5.9 Counting the Months in Your Holding Period -- 5.10 Holding Period for Securities -- 5.11 Holding Period for Real Estate -- 5.12 Holding Period: Gifts, Inheritances, and Other Property -- 5.13 Calculating Gain or Loss -- 5.14 Amount Realized Is the Total Selling Price -- 5.15 Finding Your Cost -- 5.16 Unadjusted Basis of Your Property -- 5.17 Basis of Property You Inherited or Received as a Gift -- 5.18 Joint Tenancy Basis Rules for Surviving Tenants -- 5.19 Allocating Cost Among Several Assets -- 5.20 How To Find Adjusted Basis…”
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