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Other Items Related To Publication 544

Publication 523, Selling Your Home
This publication explains the tax rules that apply when you sell your main home.

Publication 537, Installment Sales
This publication discusses the general rules that apply to using the installment method and more complex rules when certain conditions exist or certain types of property are sold.

Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.

Publication 551, Basis of Assets
This publication discusses basis, the amount of your investment in property. It discusses cost basis, adjusted basis, and basis other than cost.

Publication 559, Survivors, Executors, and Administrators
This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent.

Publication 908, Bankruptcy Tax Guide
This publication explains the basic federal income tax aspects of bankruptcy.

Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.

Form 1040X, Amended U.S. Individual Income Tax Return
Used by individual taxpayers to amend prior year tax returns.

Form 1099-A, Acquisition or Abandonment of Secured Property
File Form 1099-A, Acquisition or Abandonment of Secured Property, for each borrower if you lend money in connection with your trade or business and, in full or partial satisfaction of the debt, you acquire an interest in property that is security for the debt, or you have reason to know that the property has been abandoned. You need not be in the business of lending money to be subject to this reporting requirement.

Form 1099-C, Cancellation of Debt
File this form for each debtor for whom you canceled $600 or more of a debt owed to you if you are an applicable financial entity (see Who Must File in the instructions) and an identifiable event has occurred.

Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments
This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments.

Form 4797, Sales of Business Property
Use this form to report the sale or exchange of property, the involuntary conversion of property, the disposition of noncapital assets, the disposition of capital assets, gain or loss for partners and S corporation shareholders and the computation of recapture amounts under sections 179 and 280F(b)(2).

Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales)
Use Parts I, II, and III of this form to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales.

Page Last Reviewed or Updated: 18-Sep-2014