Small Business Resource Guide 2001
I. Pre Start-up/Assessing Your Business IdeaII. Starting Your Business/Keeping RecordsIII. Guidance for Special Types of BusinessesIV. Hiring EmployeesV. Preparing Your Tax Return(s) and Information ReturnsVI.  Filing Your Returns and Paying Taxes - Including Electronic OptionsVII.  Post-Filing IssuesVIII. Other Tax Issues of InterestIX. Index of Business Forms and Publications Including: Highlights of the New Tax Law ChangesX.  Changing Your Business or Getting Out of BusinessXI. Alerts and TutorialsXII. Directory of Internet and Other Resources
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Introduction

This publication provides information on the tax treatment ofinvestment income and expenses. It explains what investment income istaxable and what investment expenses are deductible. It explains whenand how to show these items on your tax return. It also explains howto determine and report gains and losses on the disposition ofinvestment property and provides information on property trades andtax shelters.

There is a glossary at the end of this publication that definesmany of the terms used.

Investment income.This generally includes interest, dividends, capital gains, andother types of distributions.

Investment expenses.These include interest paid or incurred to acquire investmentproperty and expenses to manage or collect income from investmentproperty.

hoteles en BudapestComments and suggestions.We welcome your comments about this publication and yoursuggestions for future editions.

You can e-mail us while visiting our web site atwww.irs.gov/help/email2.html.

You can write to us at the following address:

en ligne keno strategieInternal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
hotel rooms Kastrup1111 Constitution Ave. NW
Washington, DC 20224

Bournemouth B&B alojamientoWe respond to many letters by telephone. Therefore, it would behelpful if you would include your daytime phone number, including thearea code, in your correspondence.

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