Capital Gains, Minimal Taxes 2007: The Essential Guide for Investors and Traders Book

The Big Picture     7
Capital Gains and Losses     9
Capital Gain Basics     11
Taxation of Capital Gains and Losses     23
Special Rules for Stock     38
Special Rules for Mutual Funds     46
The Wash Sale Rule     70
Special Transactions     86
Special Categories of Gains and Losses     106
Other Investment Income and Expense     111
Dividends from Stocks and Mutual Funds     113
Investment Interest Expense     129
Other Investment Expenses     135
Capital Gains: Advanced Topics     137
Short Sales     139
Stock Options     152
Section 1256 Contracts     164
Constructive Sales     168
Straddles     174
Asset Transfers     187
Tax Rules for Gifts     189
Custodial Accounts for Minors     193
Charitable Gifts of Stock     201
Taxation of Traders     205
Introduction to Trader Status     207
The Trader and the Platypus     211
The Trading Activity Test     220
The Substantial Activity Test     224
How Traders AreTaxed     228
The Mark-to-Market Election     232
Many Happy Returns     241
Reporting Sales of Stock     243
Alternative Minimum Tax     246
Estimated Tax Payments     249
Special Rules for Children     260
Planning for Lower Taxes     267
Tax Planning for Capital Gains     269
Tax Planning for Mutual Funds     276
Tax Planning for Traders     285
Appendices     293
IRS Publications     295
IRS Forms and Instructions     297
Plain Language Books on Taxes     299
Books on Personal Finance and Investing     301
Index     303