Table of Contents

• Publication 551 - Introductory Material
  • What's New
  • Reminder
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 551 - Main Content
  • Cost Basis
    • Stocks and Bonds
    • Real Property
    • Business Assets
    • Allocating the Basis
  • Adjusted Basis
    • Increases to Basis
    • Decreases to Basis
    • Adjustments to Basis Example
  • Basis Other Than Cost
    • Property Received for Services
    • Taxable Exchanges
    • Nontaxable Exchanges
    • Property Transferred From a Spouse
    • Property Received as a Gift
    • Inherited Property
    • Property Changed to Business or Rental Use
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Publication 551 - Additional Material
• Index