Capital Gains and Losses

Per Diem Rates from the U.S. General Services Administration

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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").

Capital Gains and Losses

Captial assets

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Selling cap assets

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Capital Losses

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8 Rules for Capital Losses

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What is Section 1244 Stock?

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Personal use property includes items that you don't use for business purposes and did not acquire for investment purposes. For example, your car, home, coin and stamp collection, television, and jewelry.

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What is Basis?

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Figuring Amount Realized

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What is Your Holding Period?

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Holding Period for Types of Assets

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Computing Capital Gains and Losses

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Schedule D and Form 8949

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Avoid costly penalties!

Use the IRS Online Tax Calendar
to check filing and deposit deadlines.