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Publication 544 2008 Tax Year

Index

A

Abandonments, Abandonments
Annuities, Insurance Policies and Annuities
Asset classification:
Capital, Capital Assets
Noncapital, Noncapital Assets
Assistance (see Tax help)
Assumption of liabilities, Assumption of liabilities., Liabilities.

B

Basis:
Adjusted, Adjusted basis.
Original, Basis.
Bonds, U.S. Treasury, U.S. Treasury Notes or Bonds
Business, sold, Sale of a Business

C

Canceled:
Debt, Cancellation of debt.
Lease, Cancellation of a lease.
Real property sale, Canceling a sale of real property.
Capital assets defined, Capital Assets
Capital gains and losses:
Figuring, Long and Short Term
Holding period, Holding period.
Long term, Long and Short Term
Short term, Long and Short Term
Treatment of capital losses, Treatment of Capital Losses
Casualties, Section 1231 transactions.
Charitable organization:
Bargain sale to, Bargain sales to charity., Bargain sale to charity.
Gift to, Gift to charitable organization.
Classes of assets, Classes of assets.
Coal, Coal and Iron Ore
Coins, Precious Metals and Stones, Stamps, and Coins
Comments, Comments and suggestions.
Commodities derivative financial instruments, Commodities derivative financial instrument.
Condemnations, Condemnations, Section 1231 transactions.
Conversion transactions, Conversion Transactions
Copyrights, Copyright., Copyrights.
Covenant not to compete, Covenant not to compete.

D

Debt cancellation, Cancellation of debt., Cancellation of debt.
Deferred exchange, Deferred Exchange
Depreciable property:
Real, Depreciable real property.
Records, Depreciation Recapture
Section 1245, Section 1245 property defined., Like-Kind Exchanges and Involuntary Conversions
Section 1250, Section 1250 property defined.
Depreciation recapture:
Personal property, Section 1245 Property
Real property, Section 1250 property defined.

E

Easement, Easement.
Empowerment zone, Rollover of Gain From Sale of Empowerment Zone Assets
Exchanges:
Deferred, Deferred Exchange
Involuntary, Involuntary Conversions
Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions
Nontaxable, Nontaxable Exchanges
Related persons, Related persons.
U.S. Treasury notes or bonds, U.S. Treasury Notes or Bonds

F

Fair market value, Fair market value.
Foreclosure, Foreclosures and Repossessions
Form:
1040 (Sch. D), Schedule D (Form 1040)
1099-A, Forms 1099-A and 1099-C., Forms 1099-A and 1099-C.
1099-B, Form 1099-B.
1099-C, Forms 1099-A and 1099-C., Forms 1099-A and 1099-C.
1099-S, Form 1099-S.
4797, Business property., Reporting the exchange., Form 4797
8594, Reporting requirement.
8824, Reporting the exchange.
Franchise, Franchise, Trademark, or Trade Name
Free tax services, How To Get Tax Help

G

Gains and losses:
Bargain sale, Bargain Sale
Business property, Ordinary or Capital Gain or Loss for Business Property
Defined, Gain or Loss From Sales and Exchanges
Form 4797, Form 4797
Ordinary or capital, Ordinary or Capital Gain or Loss
Property changed to business or rental use, Property Changed to Business or Rental Use
Property used partly for rental, Property Used Partly for Business or Rental
Reporting, Reporting Gains and Losses
Gifts of property, Gifts, Gift.
Gold, Precious Metals and Stones, Stamps, and Coins

H

Hedging transactions, Hedging transaction.
Help (see Tax help)
Holding period, Holding period.
Housing, low income, Low-income housing., Low-Income Housing With Two or More Elements

I

Indirect ownership of stock, Ownership of stock or partnership interests.
Information returns, Information Returns
Inherited property, Inherited property.
Installment sales, Installment Sales, Installment sale.
Insurance policies, Insurance Policies and Annuities
Intangible property, Dispositions of Intangible Property
Involuntary conversion:
Defined, Involuntary Conversions
Depreciable property, Like-Kind Exchanges and Involuntary Conversions
Iron ore, Coal and Iron Ore

L

Land:
Release of restriction, Release of restriction on land.
Subdivision, Subdivision of Land
Lease, cancellation of, Cancellation of a lease.
Liabilities, assumption, Liabilities.
Like-Kind Exchanges using Qualified Intermediaries, Like-Kind Exchanges Using Qualified Intermediaries
Like-kind exchanges:
Deferred, Deferred Exchange
Liabilities, assumed, Assumption of liabilities.
Like-class property, Like-Kind Property
Like-kind property, Like-Kind Property
Multiple parties, Multiple-party transactions.
Multiple property, Multiple Property Exchanges
Partnership interests, Partnership Interests
Qualifying property, Qualifying Property
Related persons, Like-Kind Exchanges Between Related Persons
Low-income housing, Low-income housing.

M

More information (see Tax help)
Multiple property exchanges, Multiple Property Exchanges

N

Noncapital assets defined, Noncapital Assets
Nontaxable exchanges:
Like-kind, Like-Kind Exchanges
Other nontaxable exchanges, Other Nontaxable Exchanges
Partially, Partially Nontaxable Exchanges
Property exchanged for stock, Property Exchanged for Stock
Notes, U.S. Treasury, U.S. Treasury Notes or Bonds

O

Ordinary or capital gain, Ordinary or Capital Gain or Loss

P

Partially nontaxable exchanges, Partially Nontaxable Exchanges
Partnership:
Controlled, Controlled partnership transaction.
Related persons, Related persons., Controlled entity.
Sale or exchange of interest, Partnership Interests, Partnership interests., Partnership interests.
Patents, Patents
Personal property:
Depreciable, Like-Kind Exchanges and Involuntary Conversions
Gains and losses, Personal-use property.
Transfer at death, Transfers at Death
Precious metals and stones, Precious Metals and Stones, Stamps, and Coins
Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental.
Publications (see Tax help)
Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities

R

Real property:
Depreciable, Depreciable real property.
Transfer at death, Transfers at Death
Related persons:, Sales and Exchanges Between Related Persons
Condemned property replacement, bought from, Buying replacement property from a related person.
Gain on sale of property, Sales and Exchanges Between Related Persons
Like-kind exchanges between, Like-Kind Exchanges Between Related Persons
List, Related persons.
Loss on sale of property, Nondeductible Loss
Patent transferred to, Related persons.
Replacement property, Replacement property., Replacement property to be produced.
Repossession, Foreclosures and Repossessions, Repossession.
Residual method, sale of business, Residual method.
Rollover of gain, Rollover of Gain From Publicly Traded Securities

S

Sale of a business, Sale of a Business
Sales:
Bargain, charitable organization, Bargain sales to charity., Bargain sale to charity.
Installment, Installment Sales, Installment sale.
Property changed to business or rental use, Property Changed to Business or Rental Use
Related persons, Sales and Exchanges Between Related Persons, Related persons.
Section 1231 gains and losses, Section 1231 Gains and Losses
Section 1245 property:
Defined, Section 1245 Property
Gain, ordinary income, Gain Treated as Ordinary Income
Multiple asset accounts, Multiple asset accounts.
Section 1250 property:
Additional depreciation, Additional Depreciation
Defined, Section 1250 property defined.
Foreclosure, Foreclosure.
Gain, ordinary income, Gain Treated as Ordinary Income
Nonresidential, Nonresidential real property.
Residential, Residential rental property.
Section 197 intangibles, Section 197 Intangibles
Severance damages, Severance damages.
Silver, Precious Metals and Stones, Stamps, and Coins
Small business stock, Sales of Small Business Stock
Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities
Stamps, Precious Metals and Stones, Stamps, and Coins
Stock
Publicly traded securities, Rollover of Gain From Publicly Traded Securities
Stock:
Capital asset, Capital Assets
Controlling interest, corporation, Controlling interest in a corporation.
Indirect ownership, Ownership of stock or partnership interests.
Property exchanged for, Property Exchanged for Stock
Small business, Sales of Small Business Stock
Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help
Tax rates, capital gain, Capital Gains Tax Rates
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Thefts, Section 1231 transactions.
Timber, Timber, Section 1231 transactions.
Trade name, Franchise, Trademark, or Trade Name
Trademark, Franchise, Trademark, or Trade Name
Transfers to spouse, Transfers to Spouse
TTY/TDD information, How To Get Tax Help

U

U.S. Treasury bonds, U.S. Treasury Notes or Bonds
Unharvested crops, Section 1231 transactions.

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