Page 131 - Virtual Currencies

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Exchanges: Subdivision 24 Like-kind exchanges between 16
A Deferred 12 Lease, cancellation of 2 List 21
Liabilities, assumption 18
Abandonments 5 Involuntary 6 Like-kind exchanges: Loss on sale of property 21
Like-kind 11, 32
Patent transferred to 24
Annuities 17 Nontaxable 11 Deferred 12 Replacement property 9, 13
Asset classification: Related persons 24 Liabilities, assumed 16 Repossession 5, 35
Capital 20 U.S. Treasury notes or bonds 17 Like-class property 12 Residual method, sale of
Noncapital 20 Like-kind property 12 business 22
Assistance (See Tax help) Multiple parties 11
Assumption of liabilities 16, 18 F Multiple property 16 S
Fair market value 3 Partnership interests 17
B Foreclosure 5 Qualifying property 12 Sale of a business 22
Sales:
Basis: Form: Related persons 16 Bargain, charitable
1040 (Sch. D) 34
Adjusted 3 1099-A 5, 6 Low-income housing 29 organization 4, 31
Original 3 1099-B 34 Installment 31, 35
Bonds, U.S. Treasury 17 1099-C 5, 6 M Property changed to business or
rental use 4
Business, sold 22 1099-S 34 Multiple property Related persons 20, 24
C 4797 11, 12, 36 exchanges 16 Section 1231 gains and losses 26
8594 23
Section 1245 property:
Canceled: 8824 12 N Defined 27
Debt 5 8949 11, 12, 19, 24, 33, 34, 36 Noncapital assets defined 20 Gain, ordinary income 28
Lease 2 Franchise 24 Nontaxable exchanges: Multiple asset accounts 28
Real property sale 4 Like-kind 11 Section 1250 property:
Capital assets defined 20 G Other nontaxable exchanges 17 Additional depreciation 29
Capital gains and losses: Gains and losses: Partially 15 Defined 28
Figuring 34 Bargain sale 4 Property exchanged for stock 17 Foreclosure 29
Holding period 35 Business property 26 Notes, U.S. Treasury 17 Gain, ordinary income 31
Long term 34 Defined 3 Nonresidential 29
Short term 34 Form 4797 36 O Residential 29
Treatment of capital losses 35 Ordinary or capital 19 Section 197 intangibles 23
Casualties 26 Property changed to business or Ordinary or capital gain 19 Severance damages 7
Charitable organization: rental use 4 Silver 25
Bargain sale to 4, 31 Property used partly for rental 4 P Small business stock 18
Gift to 31 Reporting 33 Partially nontaxable Stamps 25
Classes of assets 22 Gifts of property 31, 35 exchanges 15 Stock:
Coal 25 Gold 25 Partnership: Capital asset 20
Coins 25 Controlled 21 Controlling interest,
Commodities derivative financial H Related persons 16, 21 corporation 10
instruments 20 Sale or exchange of interest 17, Indirect ownership 21
Condemnations 7, 26 Hedging transactions 20 21, 22 Property exchanged for 17
Conversion transactions 25 Holding period 35 Patents 23 Small business 18
Copyrights 3, 26 Housing, low income 29, 30 Personal property:
Covenant not to compete 23 Depreciable 32 T
I Gains and losses 20
D Indirect ownership of stock 21 Transfer at death 31 Tax help 36
Tax rates, capital gain 36
Debt cancellation 5, 6 Information returns 34 Precious metals and stones 25 Thefts 26
Deferred exchange 12 Inherited property 35 Property used partly for business Timber 24, 26
or rental 4, 9
Depreciable property: Installment sales 31, 35 Publications (See Tax help) Trade name 24
Real 32 Insurance policies 17 Trademark 24
Records 27 Intangible property 23 Transfers to spouse 18
Section 1245 27, 32 Involuntary conversion: R
Section 1250 28 Defined 6 Real property: U
Depreciation recapture: Depreciable property 32 Depreciable 32
Personal property 27 Iron ore 25 Transfer at death 31 U.S. Treasury bonds 17
Real property 28 Related persons 20 Unharvested crops 26
L Condemned property
E Land: replacement, bought from 9
Easement 3 Release of restriction 20 Gain on sale of property 20

Page 40 Publication 544 (2022)