Capital Gains and Losses
Federal Tax Course – Lesson 8
Introduction | 801 |
What are Capital Assets? | 802 |
Reason for Special Treatment of Capital Gains and Losses | 803 |
Treatment of Gains and Losses — In General | 804 |
Long-Term and Short-Term Capital Gains and Losses | 805 |
How Capital Gains are Taxed | 806 |
Capital Losses and Capital Loss Carryover | 807 |
Capital Gains Exclusion for Small Business Stock | 807A |
Gains and Losses on Business Property (Sec. 1231 Assets) | 808 |
Computing Gains and Losses on Sec. 1231 Property | 809 |
Special Rule for Casualties and Thefts | 810 |
Gains and Losses on Farm Property | 811 |
Related Party Transactions | 812 |
Full Definition of “Capital Assets” | 813 |
Holding Period | 814 |
Wash sales | 815 |