This free online guide covers tax rules and strategies relating to capital gains and losses.
Capital gain basics
- Capital Gains and Losses 101
- Capital Gain FAQs
- Capital Gain and Loss Categories
- Purchase and Sale Step by Step
Capital Losses
- Capital Losses
- Loss Limitation and Carryover
- Capital Loss with Little or No Income
- Capital Loss Whipsaw
- Claiming a Loss from Worthless Securities
Acquiring stock
- Basis of Stock You Purchase
- Acquiring Stock Through a DRIP
- Receiving Stock as a Gift
- Acquiring Stock from Your Spouse
- Inheriting Stock
- Exercising a Stock Option
- Stock Dividends and Splits
Selling stock
- Trade Date and Settlement Date
- Last Day to Sell
- Multiple Lots of Shares
- FIFO: First-In, First-Out
- How to Identify Shares
- Cash Received in Mergers
- In Defense of Share Identification
The wash sale rule
We get so many questions on this rule that we have an entire section dealing with it.
- The Wash Sale Rule
- Wash Sales 101
- Wash Sales and IRAs
- Substantially Identical Securities
- Wash Sales and Replacement Stock
- Wash Sale Matching Rules
- Wash Sales and Options
- Short Sales and the Wash Sale Rule
- Same Day Rule for Wash Sales
- Traders and Wash Sales
Selling Mutual Fund Shares
- Selling Mutual Fund Shares
- Overview of Cost Basis Methods
- Changes in the Averaging Rules
- Separate Lots vs. Averaging
- Electing a Cost Basis Method
- Using the Separate Lot Method for Mutual Fund Shares
- Using the Average Basis Method
- Changing Cost Basis Methods
- Special Rule for Gift Shares
- Double-Category Averaging Method
- Sales Load Deferral Rule
- Shares Held Six Months or Less
Planning for Capital Gains
See also
- Trader Taxation (separate guide provides full details)