Publication 564 - Mutual Fund Distributions - Internal Revenue Service - 2009 Page 16
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16To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
D
I
R
Adjusted basis . . . . . . . . . . . . . . .
5
Distributions . . . . . . . . . . . . . . . . .
2
Information returns . . . . . . . . . . .
5
Recordkeeping . . . . . . . . . . . . . . .
5
Amount you realize . . . . . . . . . . .
Dividends:
Inherited mutual fund
Redemption fees . . . . . . . . . . . . .
8
8
shares . . . . . . . . . . . . . . . . . . . 5,
Exempt-interest . . . . . . . . . . . 3,
8
8
Appreciated property . . . . . . . . .
5
Redemptions . . . . . . . . . . . . . . . . .
5
Ordinary . . . . . . . . . . . . . . . . . . . .
2
Investment expenses . . . . . . . . .
9
Assistance (See Tax help)
Reinvestment rights . . . . . . . . . .
4
Reinvestment of . . . . . . . . . . . 3,
8
Investment income . . . . . . . . . .
10
Automatic reinvestment
Year-end . . . . . . . . . . . . . . . . . . .
2
plan . . . . . . . . . . . . . . . . . . . . . . . .
3
S
Double-category method . . . . .
8
Average basis:
J
Sales . . . . . . . . . . . . . . . . . . . . . . . . .
5
Double-category method . . . . .
8
Joint tenants . . . . . . . . . . . . . . . . .
2
Schedule D (Form 1040), how to
E
Single-category method . . . . . .
7
report on . . . . . . . . . . . . . . . . . . .
8
Exchanges . . . . . . . . . . . . . . . . . . .
5
L
Settlement date . . . . . . . . . . . . . .
8
B
Exchanges of mutual
Short-term losses . . . . . . . . . . . .
8
Limit on investment interest
funds . . . . . . . . . . . . . . . . . . . . . .
5
Basis:
Single-category method . . . . . .
7
expenses . . . . . . . . . . . . . . . . .
10
Exempt-interest
Adjusted . . . . . . . . . . . . . . . . . . . .
4
Suggestions for
Load charges . . . . . . . . . . . . . . . .
4
dividends . . . . . . . . . . . . 3, 8,
10
Average . . . . . . . . . . . . . . . . . . . .
6
publication . . . . . . . . . . . . . . . . .
2
Exit fees . . . . . . . . . . . . . . . . . . . . . .
Cost . . . . . . . . . . . . . . . . . . . . . . . .
6
8
M
Keeping track of . . . . . . . . . . . . .
4
T
Original . . . . . . . . . . . . . . . . . . . . .
4
Money market fund . . . . . . . . . . .
2
F
Tax credit:
Basis of shares:
More information (See Tax help)
First-in first-out (FIFO) . . . . . . .
6
Form 2439 . . . . . . . . . . . . . . . . . .
3
Acquired by gift . . . . . . . . . . . . .
5
Mutual fund record . . . . . . . . . . .
5
Foreign tax credit . . . . . . . . . . . .
3
Undistributed capital
Acquired by inheritance . . . . . .
5
Mutual funds:
Foreign tax deduction . . . . . . . .
3
gains . . . . . . . . . . . . . . . . . . . . .
3
Acquired by purchase . . . . . . .
4
Defined . . . . . . . . . . . . . . . . . . . . .
1
Forms:
Tax help . . . . . . . . . . . . . . . . . . . . .
14
Acquired by reinvestment . . . .
5
Individual retirement
1099-B . . . . . . . . . . . . . . . . . . . 5,
8
Tax rates, capital gain . . . . . . . .
9
arrangements (IRAs) . . . . . .
2
1099-DIV . . . . . . . . . . . . . . . . . 2,
9
Taxpayer Advocate . . . . . . . . . .
14
C
Money market fund . . . . . . . . . .
2
2439 . . . . . . . . . . . . . . . . . . . . . . .
3
Taxpayer identification
Nonpublicly offered . . . . . . . . . .
9
Capital gain distributions . . . . . 2,
4952 . . . . . . . . . . . . . . . . . . . . . .
10
number . . . . . . . . . . . . . . . . . . . .
Tax-exempt . . . . . . . . . . . . . . . . .
2
6
3,
8
Free tax services . . . . . . . . . . . .
14
Trade date . . . . . . . . . . . . . . . . . . . .
8
Capital gains:
TTY/TDD information . . . . . . . .
N
14
Form 2439 . . . . . . . . . . . . . . . . . .
3
G
Net long-term . . . . . . . . . . . . . . .
9
Net capital gain . . . . . . . . . . . . . .
9
Gains and losses . . . . . . . . . . . 8,
9
U
Net short-term . . . . . . . . . . . . . .
9
Net capital loss . . . . . . . . . . . . . . .
9
Gifts of mutual fund
Tax rates . . . . . . . . . . . . . . . . . . .
9
Nominees . . . . . . . . . . . . . . . . . . . .
Undistributed capital
3
shares . . . . . . . . . . . . . . . . . . . . .
5
Undistributed . . . . . . . . . . . . . . . .
2
gains . . . . . . . . . . . . . . . . . . . . . 2,
3
Nondividend distributions . . . .
3
Gifts of shares . . . . . . . . . . . . . . .
8
Capital loss carryover . . . . . . . .
9
Nontaxable distributions . . . . .
3
Carryovers:
W
Capital loss . . . . . . . . . . . . . . . . .
9
H
O
Wash sales . . . . . . . . . . . . . . . . . . .
8
Investment expenses . . . . . . .
10
Help (See Tax help)
Worksheet . . . . . . . . . . . . . . . . . . .
5
Ordinary dividends . . . . . . . . . . .
2
Separate returns . . . . . . . . . . . .
9
Holding period . . . . . . . . . . . . . . .
8
Comments on publication . . . .
2
Shares acquired by gift . . . . . .
8
Y
P
Commissions . . . . . . . . . . . . . . 4,
8
Shares acquired by
Community property states:
Year-end dividends . . . . . . . . . . .
2
inheritance . . . . . . . . . . . . . . . .
8
Publications (See Tax help)
Inherited mutual fund
Shares acquired by
shares . . . . . . . . . . . . . . . . . . . .
5
reinvestment . . . . . . . . . . . . . .
8
Q
Tax treatment of
How to report
Qualified dividends . . . . . . . . . . .
2
dividends . . . . . . . . . . . . . . . . .
2
distributions . . . . . . . . . . . . . . .
3
Cost basis . . . . . . . . . . . . . . . . . . . .
6
Page 16
Publication 564 (2009)
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