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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. It explains:

  • what investment income is taxable and what investment expenses are deductible,
  • when and how to show these items on your tax return, 
  • how to determine and report gains and losses on the disposition of investment property, and
  • information on property trades and tax shelters.

Current Products

Recent Developments

None at this time

Other Items You May Find Useful

All Publication 550 Revisions

Publication 525, Taxable and Nontaxable Income

Publication 535, Business Expenses

Publication 537, Installment Sales

Publication 538, Accounting Periods and Methods

Additional Publications You May Find Useful

Other Current Products

Comment on Publication 550

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Page Last Reviewed or Updated: 08-Aug-2016