Tax Preparation Help  
Pub. 551, Basis of Assets 2007 Tax Year

Index

A

Adjusted basis:
Adoption tax benefits, Adoption Tax Benefits
Assessment for local improvements, Assessments for Local Improvements
Canceled debt, Canceled Debt Excluded From Income
Casualty and theft losses, Casualties and Thefts
Clean-fuel vehicle refueling property, Deduction for Clean-Fuel Vehicles and Refueling Property
Clean-fuel vehicles, Deduction for Clean-Fuel Vehicles and Refueling Property
Credit for qualified electric vehicles, Credit for Qualified Electric Vehicles
Decreases to, Decreases to Basis
Depreciation, Depreciation
Easements, Easements
Employer-provided child care, Employer-Provided Child Care
Example, Example
Gain from sale of home, Postponed Gain From Sale of Home
Gas-guzzler tax, Gas-Guzzler Tax
Increases to, Increases to Basis
Section 179 deduction, Section 179 Deduction
Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures
Adoption tax benefits, Adoption Tax Benefits
Allocating basis, Allocating the Basis
Assistance (see Tax help)
Assumption of mortgage, Assumption of mortgage.

B

Business acquired, Trade or Business Acquired
Business assets, Business Assets
Businesses exchanged, Exchange of business property.

C

Canceled debt, Canceled Debt Excluded From Income
Casualty and theft losses, Casualties and Thefts
Change to business use, Property Changed to Business or Rental Use
Comments, Comments and suggestions.
Community property, Community Property
Constructing assets, Constructing assets.
Copyrights, Copyrights.
Cost basis:
Allocating basis, Allocating the Basis
Assumption of mortgage, Assumption of mortgage.
Capitalized costs, Activities subject to the rules., Deducting vs. Capitalizing Costs
Loans, low or no interest, Loans with low or no interest.
Real estate taxes, Real estate taxes.
Real property, Real Property
Settlement costs (fees), Settlement costs.

D

Decreases to basis, Decreases to Basis
Demolition of building, Demolition of building.
Depreciation, Depreciation

E

Easements, Easements
Employer-provided child care, Employer-Provided Child Care
Exchanges:
Involuntary, Involuntary Conversions
Like-kind, Like-Kind Exchanges
Nontaxable, Nontaxable Exchanges
Partial business use of property, Partial Business Use of Property
Taxable, Taxable Exchanges

F

Fair market value, Fair market value (FMV).
Franchises, Franchises, trademarks, and trade names.
Free tax services, How To Get Tax Help

G

Gain from sale of home, Postponed Gain From Sale of Home
Gifts, property received, Property Received as a Gift
Group of assets acquired, Group of Assets Acquired

H

Help (see Tax help)

I

Inherited property, Inherited Property
Intangible assets, Intangible Assets
Involuntary exchanges, Involuntary Conversions

L

Land and buildings, Land and Buildings
Loans, low or no interest, Loans with low or no interest.

M

More information (see Tax help)

N

Nontaxable exchanges:
Like-kind, Like-Kind Exchanges
Partial, Partially Nontaxable Exchange

P

Partially nontaxable exchanges, Partially Nontaxable Exchange
Patents, Patents.
Points, Points.
Property changed to business use, Property Changed to Business or Rental Use
Property received as a gift, Property Received as a Gift
Property received for services:
Bargain purchases, Bargain Purchases
Fair market value, Property Received for Services
Restricted property, Restricted Property
Property transferred from a spouse, Property Transferred From a Spouse
Publications (see Tax help)

R

Real estate taxes, Real estate taxes.
Real property, Real Property

S

Settlement costs (fees), Settlement costs.
Special-use valuation, Special-use valuation.
Spouse, property transferred from, Property Transferred From a Spouse
Stocks and bonds, Stocks and Bonds
Subdivided lots, Subdivided lots.
Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help
Taxable exchanges, Taxable Exchanges
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Trade or business acquired, Trade or Business Acquired
Trademarks and trade names, Franchises, trademarks, and trade names.
Trading property (see Exchanges), Taxable Exchanges
TTY/TDD information, How To Get Tax Help

U

Uniform capitalization rules:
Activities subject to the rules, Activities subject to the rules.
Exceptions, Exceptions.

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