Chapter 4
Sales & Trades of Investment Property

• Introduction
• Topics and Useful Items
• What Is a Sale or Trade?
• Basis of Investment Property
• How To Figure Gain or Loss
• Nontaxable Trades
• Transfers Between Spouses
• Related Party Transactions
• Capital Gains and Losses
• Reporting Capital Gains and Losses
• Special Rules for Traders in Securities
• Comprehensive Example

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