TAILIEUCHUNG - Investment Income and Expenses (Including Capital Gains and Losses) 2012

» Enterprise risk management. Generally speaking, enterprise risk management focuses on the totality of the risks across an enterprise rather than on each of its discrete risks or the risks of individual units or divisions within the organization. It is “a process that provides a robust and holistic top-down view of key risks facing an organization.”5 It also may include a “bottom-up” assessment of risks (., an upward reporting of risk). While the referenced “enterprise” might easily be determined for an operating company, it may not be as apparent in the fund context without some discussion. Accordingly, if. | Department of the Treasury Internal Revenue Service Publication 550 Cat. No. 15093R Investment Income and Expenses Including Capital Gains and Losses For use in preparing 2012 Returns Contents Future Developments .1 Introduction .2 Chapter 1. Investment Income .2 General Information .3 Interest Discount on Debt Instruments . 13 When To Report Interest Income .17 How To Report Interest Income . 17 Dividends and Other How To Report Dividend Income .23 Stripped Preferred Stock .25 REMICs FASITs and Other CDOs .26 S Corporations .27 Investment Chapter 2. Tax Shelters and Other Reportable Transactions .28 Abusive Tax Shelters .29 Chapter 3. Investment Expenses . 32 Limits on Interest Expenses .32 Bond Premium Amortization .35 Expenses of Producing Income . 36 Nondeductible Expenses .37 How To Report Investment Expenses .37 When To Report Investment Expenses .38 Chapter 4. Sales and Trades of Investment What Is a Sale or Trade .38 Basis of Investment How To Figure Gain or Loss .46 Nontaxable Transfers Between Spouses .50 Related Party Capital Gains and Reporting Capital Gains and Special Rules for Traders in Securities .71 Chapter 5. How To Get Tax Help . 72 Index .76 Future Developments For the latest information about developments related to Publication 550 such as legislation enacted after it was published go to pub550. Get forms and other Information faster and easier by Internet Oct 16 2012 Reminders Mutual fund distributions. Publication 564 Mutual Fund Distributions has been incorporated into this publication. New penalties for certain abusive tax shelters. Underpayments of tax due to an undisclosed foreign financial asset are now subject to a 40 penalty. Underpayments due to a transaction lacking economic substance are now subject to a 20 penalty but may be subject to a 40 penalty in some cases. See .

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