Publication 544 explains the tax rules that apply when you dispose of property. It discusses: How to figure a gain or loss. Whether it is ordinary or capital. How to treat the gain or loss. How to report a gain or loss. Current revision Publication 544 (PDF PDF | HTML | eBook EPUB) Recent developments None at this time. Other items you may find useful All Publication 544 revisions About Publication 523, Selling Your Home About Publication 537, Installment Sales About Publication 550, Investment Income and Expenses About Publication 551, Basis of Assets Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1099-A, Acquisition or Abandonment of Secured Property About Form 1099-C, Cancellation of Debt About Form 4797, Sales of Business Property About Form 8824, Like-Kind Exchanges About Form 8949, Sales and other Dispositions of Capital Assets About Schedule D (Form 1040), Capital Gains and Losses
