Investment Taxes

• Deductibility of Investment Expenses
• Capital Gains and Losses
• Holding Periods For Property
• Net Investment Income Tax (NIIT)
• Taxation of Interest Income
• Taxation of Dividends
• Taxation of Security Transactions
• Tax Benefits of Professional Trader Status
• Small Business Stock Sales And Exchanges
• Stock Redemptions
• Taxation of Bond Income
• Taxation Of Options and Convertible Securities
• Taxation of Mutual Funds
• Constructive Sales Of Appreciated Financial Positions
• Taxation of Short Sales
• Wash Sales
• Passive Activity: Material Participation Tests
• At-Risk Limitation Rules
• Passive Activity Rules
• Real Estate Tax Benefits
• Rental Income: Active or Passive
• Rental Income and Deductions
• Real Estate Investments Taxation
• Deductibility of Real Estate Rental Losses