Irs Publication 564 - Mutual Fund Distributions - 2003 Page 18
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19To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
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A
D
I
Redemption fees . . . . . . . . . 9
Redemptions . . . . . . . . . . . . 7
Adjusted basis . . . . . . . . . . . 6
Distributions . . . . . . . . . . . . 2
Information returns . . . . . . . 7
Reinvestment rights . . . . . . . 5
Amount you realize . . . . . . . 9
Dividends:
Inherited mutual fund
Exempt-interest . . . . . . . 3, 9
shares . . . . . . . . . . . . . 6, 9
Return of capital
Appreciated property . . . . . . 6
Ordinary . . . . . . . . . . . . . . 2
distributions . . . . . . . . . . . 3
Investment expenses . . . . . 10
Assistance (See Tax help)
Reinvestment of . . . . . . . 4, 9
Investment income . . . . . . . 11
Automatic reinvestment
Year-end . . . . . . . . . . . . . . 2
plan . . . . . . . . . . . . . . . . . 4
S
Double-category method . . . 8
Average basis:
J
Sales . . . . . . . . . . . . . . . . . 7
Double-category method . . . 8
Schedule D (Form 1040),
Joint tenants . . . . . . . . . . . . 2
Single-category method . . . . 7
E
how to report on . . . . . . . . 9
Exchanges . . . . . . . . . . . . . 7
Settlement date . . . . . . . . . . 9
L
B
Exchanges of mutual
Short-term losses . . . . . . . . 9
Limit on investment interest
funds . . . . . . . . . . . . . . . . 7
Basis:
Single-category method . . . . 7
expenses . . . . . . . . . . . . 11
Exempt-interest
Adjusted . . . . . . . . . . . . . . 5
Suggestions . . . . . . . . . . . . 2
Load charges . . . . . . . . . . . 5
dividends . . . . . . . . . 3, 9, 11
Average . . . . . . . . . . . . . . 7
Cost . . . . . . . . . . . . . . . . . 7
Exit fees . . . . . . . . . . . . . . . 9
T
M
Keeping track of . . . . . . . . . 5
Tax credit:
Money market fund . . . . . . . 2
Original . . . . . . . . . . . . . . . 5
F
Form 2439 . . . . . . . . . . . . 3
More information (See Tax help)
Basis of shares:
First-in first-out (FIFO) . . . . . 7
Undistributed capital
Acquired by gift . . . . . . . . . 5
Mutual fund record . . . . . . . . 6
Foreign tax credit . . . . . . . . . 5
gains . . . . . . . . . . . . . . . 3
Acquired by inheritance . . . . 6
Mutual funds:
Foreign tax deduction . . . . . 5
Tax help . . . . . . . . . . . . . . 16
Acquired by purchase . . . . . 5
Defined . . . . . . . . . . . . . . . 2
Forms and publications:
Forms:
Acquired by reinvestment . . . 5
Individual retirement
Download from Web . . . 16
1099 – B . . . . . . . . . . . . 7, 9
arrangements (IRAs) . . . . 2
1099-DIV . . . . . . . . . . . 2, 11
Tax rates, capital gain . . . . 10
Money market fund . . . . . . . 2
C
2439 . . . . . . . . . . . . . . . . 3
Taxpayer identification
Nonpublicly offered . . . . . . 11
Capital gain
4952 . . . . . . . . . . . . . . . 11
number . . . . . . . . . . . . . . 7
Tax-exempt . . . . . . . . . . . . 2
distributions . . . . . . . . 3, 4, 9
Free tax services . . . . . . . . 16
Trade date . . . . . . . . . . . . . . 9
Capital gains:
TTY/TDD information . . . . . 16
N
Form 2439 . . . . . . . . . . . . 3
G
Net long-term . . . . . . . . . . 10
Net capital gain . . . . . . . . . 10
Gains and losses . . . . . . . 9, 10
U
Net short-term . . . . . . . . . 10
Net capital loss . . . . . . . . . 10
Gifts of mutual fund
Tax rates . . . . . . . . . . . . 10
Undistributed capital
Nominees . . . . . . . . . . . . . . 5
shares . . . . . . . . . . . . . . . 5
Undistributed . . . . . . . . . . . 3
gains . . . . . . . . . . . . . . 3, 5
Nontaxable distributions . . . 3
Gifts of shares . . . . . . . . . . . 9
Capital loss carryover . . . . 10
Carryovers:
W
O
Capital loss . . . . . . . . . . . 10
H
Wash sales . . . . . . . . . . . . . 9
Ordinary dividends . . . . . . . 2
Investment expenses . . . . 11
Help (See Tax help)
Worksheet . . . . . . . . . . . . . . 6
Separate returns . . . . . . . 10
Holding period . . . . . . . . . . . 9
P
Comments . . . . . . . . . . . . . 2
Shares acquired by gift . . . . 9
Y
Commissions . . . . . . . . . 5, 9
Publications (See Tax help)
Shares acquired by
Year-end dividends . . . . . . . 2
Community property states:
inheritance . . . . . . . . . . . 9
Inherited mutual fund
Shares acquired by
Q
shares . . . . . . . . . . . . . . 6
reinvestment . . . . . . . . . . 9
Qualified dividends . . . . . . . 2
Tax treatment of
How to report
dividends . . . . . . . . . . . . 2
distributions . . . . . . . . . . . 4
R
Cost basis . . . . . . . . . . . . . . 7
Recordkeeping . . . . . . . 5, 6, 7
Page 18
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