Page 148 - Virtual Currencies

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Casualty and theft losses 5 Property received for services:
A Change to business use 10 F Bargain purchases 7
Adjusted basis: Community property 10 Franchises 4 Fair market value 7
Restricted property 7
Adoption tax benefits 6 Constructing assets 3 Property transferred from a
Copyrights 4
Assessment for local G spouse 9
improvements 5 Cost basis:
Canceled debt 6 Allocating basis 4 Gain from sale of home 6 Publications (See Tax help)
Casualty and theft losses 5 Assumption of mortgage 3 Gifts, property received 9
Credit for qualified electric Capitalized costs 3, 5 Group of assets acquired 4 R
vehicles 5 Loans, low or no interest 2 Real estate taxes 2
Decreases to 5 Real estate taxes 2 I Real property 2
Depreciation 6 Real property 2 Inherited property 10
Easements 5 Settlement costs (fees) 2 Intangible assets 4 S
Employer-provided child care 6 Cost Basis 2 Involuntary exchanges 7
Example 6 Settlement costs (fees) 2
Gain from sale of home 6 D L Special-use valuation 10
Gas-guzzler tax 6 Decreases to basis 5 Spouse, property transferred
from 9
Increases to 5 Demolition of building 4 Land and buildings 4 Stocks and bonds 2
Section 179 deduction 6 Depreciation 6 Loans, low or no interest 2 Subdivided lots 4
Subsidies for energy
conservation 6 N
Adoption tax benefits 6 E Nontaxable exchanges: T
Allocating basis 4 Easements 5 Like-kind 8 Tax help 11
Assistance (See Tax help) Employer-provided child care 6 Partial 8 Taxable exchanges 7
Assumption of mortgage 3 Exchanges: Trade or business acquired 4
Involuntary 7 P Trademarks and trade names 4
B Like-kind 8 Trading property (see
Business acquired 4 Nontaxable 8 Partially nontaxable Exchanges) 7
exchanges 8
Partial business use of
Business assets 3 property 9 Patents 4 U
Taxable 7 Points 3
C Property changed to business Uniform capitalization rules:
Canceled debt 6 use 10 Activities subject to the rules 3
Property received as a gift 9 Exceptions 3

Publication 551 (December 2022) Page 15