A

Adjusted basis, Adjusted Basis

Amount you realize, Amount you realize.

Appreciated property, Appreciated property.

Assistance (see Tax help)

Automatic reinvestment plan, Reinvestment of Distributions

Average basis:

Double-category method, Double-category method.

Single-category method, Single-category method.

B

Basis of shares:

Acquired by gift, Shares Acquired by Gift

Acquired by inheritance, Shares Acquired by Inheritance

Acquired by purchase, Shares Acquired by Purchase

Acquired by reinvestment, Shares Acquired by Reinvestment

Basis:

Adjusted, Adjusted basis.

Average, Average Basis

Cost, Cost Basis

Keeping track of, Keeping Track of Your Basis

Original, Original basis.

C

Capital gain distributions, Capital Gain Distributions, Capital gain distributions., Capital gain distributions., Capital gain distribution before short-term loss.

Capital gains:

Form 2439, Undistributed capital gains.

Net long-term, Net long-term capital gain or loss.

Net short-term, Net long-term capital gain or loss.

Tax rates, Capital Gain Tax Rates

Undistributed, Undistributed capital gains.

Capital loss carryover, Capital loss carryover.

Carryovers:

Capital loss, Capital loss carryover.

Investment expenses, Carryover.

Separate returns, Separate returns.

Comments, Comments and suggestions.

Commissions, Commissions and load charges., Amount you realize.

Community property states:

Inherited mutual fund shares, Community property states.

Tax treatment of dividends, Community property states.

Cost basis, Cost Basis

D

Distributions, Tax Treatment of Distributions

Dividends:

Exempt-interest, Exempt-Interest Dividends, Exempt-interest dividends before short-term loss.

Ordinary, Ordinary Dividends

Reinvestment of, Reinvestment of Distributions, Reinvested distributions.

Year-end, Certain year-end dividends received in January.

Double-category method, Double-category method.

E

Exchanges, Sales, Exchanges, and Redemptions

Exchanges of mutual funds, Exchange of shares in one mutual fund for shares in another mutual fund.

Exempt-interest dividends, Exempt-Interest Dividends, Exempt-interest dividends before short-term loss., Expenses allocable to exempt-interest dividends.

Exit fees, Amount you realize.

F

First-in first-out (FIFO), First-in first-out (FIFO).

Foreign tax credit, Foreign tax deduction or credit.

Foreign tax deduction, Foreign tax deduction or credit.

Forms:

1099-DIV, Tax Treatment of Distributions, Publicly offered mutual funds.

1099–B, Information returns., Reporting information from Form 1099–B.

2439, Undistributed capital gains.

4952, Form 4952.

Free tax services, How To Get Tax Help

G

Gains and losses, Gains and Losses, How To Figure Net Gain or Loss

Gifts of mutual fund shares, Shares Acquired by Gift

Gifts of shares, Shares received as gift.

H

Help (see Tax help)

Holding period, Holding Period

Holding period:

Shares acquired by gift, Mutual fund shares received as a gift.

Shares acquired by inheritance, Inherited mutual fund shares.

Shares acquired by reinvestment, Reinvested distributions.

How to report distributions, How To Report

I

Information returns, Information returns.

Inherited mutual fund shares, Shares Acquired by Inheritance, Inherited mutual fund shares.

Investment expenses, Investment Expenses

Investment income, Investment income.

J

Joint tenants, Share certificate in two or more names.

L

Limit on investment interest expenses, Limit on Investment Interest Expense

Load charges, Commissions and load charges.

M

Money market fund, Money market fund.

More information (see Tax help)

Mutual fund record, Adjusted Basis

Mutual funds:

Defined, Mutual fund.

Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs.

Money market fund, Money market fund.

Nonpublicly offered, Publicly offered mutual funds.

Tax-exempt, Tax-exempt mutual fund.

N

Net capital gain, Total net gain or loss.

Net capital loss, Limit on Capital Loss Deduction

Nominees, Nominees.

Nontaxable distributions, Return of Capital (Nontaxable) Distributions

O

Ordinary dividends, Ordinary Dividends

P

Publications (see Tax help)

Q

Qualified dividends, Qualified dividends.

R

Recordkeeping, Shares Acquired by Reinvestment, Adjusted Basis, Sales, Exchanges, and Redemptions

Redemption fees, Amount you realize.

Redemptions, Sales, Exchanges, and Redemptions

Reinvestment rights, Commissions and load charges.

Return of capital distributions, Return of Capital (Nontaxable) Distributions

S

Sales, Sales, Exchanges, and Redemptions

Schedule D (Form 1040), how to report on, Reporting information from Form 1099–B.

Settlement date, Holding Period

Short-term losses, Certain short-term losses.

Single-category method, Single-category method.

Suggestions, Comments and suggestions.

T

Tax credit:

Form 2439, Undistributed capital gains.

Undistributed capital gains, Undistributed capital gains.

Tax help, How To Get Tax Help

Tax help:

Forms and publications:

Download from Web, How To Get Tax Help

Tax rates, capital gain, Capital Gain Tax Rates

Taxpayer identification number, Taxpayer identification number.

Trade date, Holding Period

TTY/TDD information, How To Get Tax Help

U

Undistributed capital gains, Undistributed capital gains., Undistributed capital gains.

W

Wash sales, Wash sales.

Worksheet, Adjusted Basis

Y

Year-end dividends, Certain year-end dividends received in January.