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Publication 564 2008 Tax Year

Index

A

Adjusted basis, Adjusted Basis
Amount you realize, Amount you realize.
Appreciated property, Appreciated property.
Assistance (see Tax help)
Automatic reinvestment plan, Reinvestment of Distributions
Average basis:
Double-category method, Double-category method.
Single-category method, Single-category method.

B

Basis of shares:
Acquired by gift, Shares Acquired by Gift
Acquired by inheritance, Shares Acquired by Inheritance
Acquired by purchase, Shares Acquired by Purchase
Acquired by reinvestment, Shares Acquired by Reinvestment
Basis:
Adjusted, Adjusted basis.
Average, Average Basis
Cost, Cost Basis
Keeping track of, Keeping Track of Your Basis
Original, Original basis.

C

Capital gain distributions, Capital Gain Distributions, Capital gain distributions., Capital gain distributions., Capital gain distribution before short-term loss.
Capital gains:
Form 2439, Undistributed capital gains.
Net long-term, Net long-term capital gain or loss.
Net short-term, Net long-term capital gain or loss.
Tax rates, Capital Gain Tax Rates
Undistributed, Undistributed capital gains.
Capital loss carryover, Capital loss carryover.
Carryovers:
Capital loss, Capital loss carryover.
Investment expenses, Carryover.
Separate returns, Separate returns.
Comments on publication, Comments and suggestions.
Commissions, Commissions and load charges., Amount you realize.
Community property states:
Inherited mutual fund shares, Community property states.
Tax treatment of dividends, Community property states.
Cost basis, Cost Basis

D

Distributions, Tax Treatment of Distributions
Dividends:
Exempt-interest, Exempt-Interest Dividends, Exempt-interest dividends before short-term loss.
Ordinary, Ordinary Dividends
Reinvestment of, Reinvestment of Distributions, Reinvested distributions.
Year-end, Certain year-end dividends received in January.
Double-category method, Double-category method.

E

Exchanges, Sales, Exchanges, and Redemptions
Exchanges of mutual funds, Exchange of shares in one mutual fund for shares in another mutual fund.
Exempt-interest dividends, Exempt-Interest Dividends, Exempt-interest dividends before short-term loss., Expenses allocable to exempt-interest dividends.
Exit fees, Amount you realize.

F

First-in first-out (FIFO), First-in first-out (FIFO).
Foreign tax credit, Foreign tax deduction or credit.
Foreign tax deduction, Foreign tax deduction or credit.
Forms:
1099-B, Information returns., Reporting information from Form 1099-B.
1099-DIV, Tax Treatment of Distributions, Publicly offered mutual funds.
2439, Undistributed capital gains.
4952, Form 4952.
Free tax services, How To Get Tax Help

G

Gains and losses, Gains and Losses, How To Figure Net Gain or Loss
Gifts of mutual fund shares, Shares Acquired by Gift
Gifts of shares, Shares received as gift.

H

Help (see Tax help)
Holding period, Holding Period
Holding period:
Shares acquired by gift, Mutual fund shares received as a gift.
Shares acquired by inheritance, Inherited mutual fund shares.
Shares acquired by reinvestment, Reinvested distributions.
How to report distributions, How To Report

I

Information returns, Information returns.
Inherited mutual fund shares, Shares Acquired by Inheritance, Inherited mutual fund shares.
Investment expenses, Investment Expenses
Investment income, Investment income.

J

Joint tenants, Share certificate in two or more names.

L

Limit on investment interest expenses, Limit on Investment Interest Expense
Load charges, Commissions and load charges.

M

Money market fund, Money market fund.
More information (see Tax help)
Mutual fund record, Adjusted Basis
Mutual funds:
Defined, Mutual fund.
Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs.
Money market fund, Money market fund.
Nonpublicly offered, Publicly offered mutual funds.
Tax-exempt, Tax-exempt mutual fund.

N

Net capital gain, Total net gain or loss.
Net capital loss, Limit on Capital Loss Deduction
Nominees, Nominees.
Nondividend distributions, Nondividend Distributions
Nontaxable distributions, Nondividend Distributions

O

Ordinary dividends, Ordinary Dividends

P

Publications (see Tax help)

Q

Qualified dividends, Qualified dividends.

R

Recordkeeping, Shares Acquired by Reinvestment, Adjusted Basis, Sales, Exchanges, and Redemptions
Redemption fees, Amount you realize.
Redemptions, Sales, Exchanges, and Redemptions
Reinvestment rights, Commissions and load charges.

S

Sales, Sales, Exchanges, and Redemptions
Schedule D (Form 1040), how to report on, Reporting information from Form 1099-B.
Settlement date, Holding Period
Short-term losses, Certain short-term losses.
Single-category method, Single-category method.
Suggestions for publication, Comments and suggestions.

T

Tax credit:
Form 2439, Undistributed capital gains.
Undistributed capital gains, Undistributed capital gains.
Tax help, How To Get Tax Help
Tax rates, capital gain, Capital Gain Tax Rates
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Taxpayer identification number, Taxpayer identification number.
Trade date, Holding Period
TTY/TDD information, How To Get Tax Help

U

Undistributed capital gains, Undistributed capital gains., Undistributed capital gains.

W

Wash sales, Wash sales.
Worksheet, Adjusted Basis

Y

Year-end dividends, Certain year-end dividends received in January.

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