Capital Gains and Losses
Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
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
Selling cap assets
Capital Losses
8 Rules for Capital Losses
What is Section 1244 Stock?
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.
What is Basis?
Figuring Amount Realized
What is Your Holding Period?
Holding Period for Types of Assets
Computing Capital Gains and Losses
Schedule D and Form 8949