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Publication 544 (2003), Sales and Other Dispositions of Assets
For use in preparing
2003
Returns
Table of Contents
Publication 544 - Introductory Material
Important Changes for 2003
Important Reminders
Introduction
1. Gain or Loss
Topics - This chapter discusses:
Useful Items - You may want to see:
Sales and Exchanges
Gain or Loss From Sales and Exchanges
Abandonments
Foreclosures and Repossessions
Amount realized on a nonrecourse debt.
Amount realized on a recourse debt.
Involuntary Conversions
Condemnations
Nontaxable Exchanges
Like-Kind Exchanges
Other Nontaxable Exchanges
Transfers to Spouse
Rollover of Gain From Publicly Traded Securities
Sales of Small Business Stock
Rollover of Gain From Sale of Empowerment Zone Assets
2. Ordinary or Capital Gain or Loss
Introduction
Section 1231 transactions.
Topics - This chapter discusses:
Useful Items - You may want to see:
Capital Assets
Noncapital Assets
Commodities derivative dealer.
Sales and Exchanges Between Related Persons
Gain Is Ordinary Income
Nondeductible Loss
Other Dispositions
Sale of a Business
Dispositions of Intangible Property
Subdivision of Land
Timber
Precious Metals and Stones, Stamps, and Coins
Coal and Iron Ore
Conversion Transactions
3. Ordinary or Capital Gain or Loss for Business Property
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Section 1231 Gains and Losses
Nonrecaptured section 1231 losses.
Tax rate on capital gain.
Depreciation Recapture
Section 1245 Property
Section 1250 Property
Installment Sales
Gifts
Transfers at Death
Like-Kind Exchanges and Involuntary Conversions
Multiple Properties
4. Reporting Gains and Losses
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Information Returns
Schedule D (Form 1040)
Long and Short Term
Net Gain or Loss
Treatment of Capital Losses
Capital Gains Tax Rates
Form 4797
Example
Form 4797
Form 8824
Summary
5. How To Get Tax Help
Index
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