Topics

• What a sale or trade is,
• Basis,
• Adjusted basis,
• Figuring gain or loss,
• Nontaxable trades,
• Capital gains and losses, and
• How to report your gain or loss.

Useful Items

Publication

• 551   Basis of Assets
• 564   Mutual Fund Distributions

Form (and Instructions)

• Schedule D (Form 1040)   Capital Gains and Losses
• 6781   Gains and Losses From Section 1256 Contracts and Straddles
• 8582   Passive Activity Loss Limitations
• 8824   Like-Kind Exchanges

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