Schließen
Accrued market discount
Active participant in a rental activity
Amortization
At-risk amount
Basis
Bond discount
Bond premium
Bond
C corporations
Capital asset
Certificate of deposit (CD)
Collectibles
Dividend
Exchange traded fund (ETF)
Ex-dividend date
Face value
First-in, first-out (FIFO) method
Flow-through entities
Investment income
Investment interest expense
Long-term capital gains or losses
Market discount
Market premium
Maturity
Maturity value
Maximum 15 percent rate amount
Maximum zero percent rate amount
Mutual fund
Net capital gain
Net investment income
Net long-term capital gain
Net long-term capital loss
Net short-term capital gain
Net short-term capital loss
Operating income
Operating loss
Original issue discount (OID)
Passive activity loss (PAL) rules
Passive investments
Portfolio investments
Qualified dividends
Qualified small business stock
Short-term capital gains or losses
Specific identification method
Tax basis
Tax shelter
Treasury bond
Treasury note
U.S. savings bonds
Unrecaptured §1250 gain
Wash sale
Zero-coupon bond
