.............. Special Tax Treatment of Certain Redemptions ............................. Special Tax Treatment of Certain Sales ..................... Taxable Basis of Stock Purchases ......... Taxable Basis of Capital Asset Sales .................... Reportable Sales .................... Transfers to Foreign Persons ............ Tax on Dividends ........................... Tax-Exempt Capital Gains ...................... Distribution of Income ...................... Effective Date ............................................ Part I -- Determinations of Taxable Basis (1) The determination of taxable basis occurs when a stock is purchased on behalf of a taxpayer, a distribution (other than a distribution from the taxpayer's qualified plan) is made from a qualified plan to a participant as income from an annuity contract or pension, or the taxpayer's qualified plan is terminated. (2) A distribution of qualified plan assets (other than assets sold to a stockbroker or investment advisor as described in “Distributions of Plan Assets”, below) is taxable only if its tax basis is not greater than its basis in the assets sold. (3) An asset's tax basis is generally its fair market value in the hands of a taxpayer at the time all tax benefits resulting from the sale of such asset have been recognized. (4) A sale of a stock is taxable at its fair market value. (5) In the case of a purchase of stock in a corporation, the corporation is generally treated as the purchaser of the stock. (6) An individual and a related party are treated as the same entity for the purpose of this section. The determination of taxable basis is made by treating the individual as having acquired ownership of the stock directly through the sale of the stock to the personal representative or executor of the estate of the decedent, or, to the extent that the shares are redeemed, acquired directly through the redemption of the shares, or by virtue of the exercise of a stock ownership right granted to the individual or to his or her spouse, dependent child, or parent. (7) The value of “qualified plan assets” is the purchase price less fair market value of the stockholder's remaining beneficial ownership interest in the plan asset. (8) The disposition of “qualified plan assets” by a taxpayer is an eligible disposition. (9) An eligible disposition occurs when a taxpayer has purchased a stockholder's remaining beneficial ownership interest in a plan asset and the purchase price is less than or equal to the current fair market value of the plan asset.
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Publication 564 Cat. No. 15112 N Department of the Treasury Internal Revenue Service Contents Introduction ............................................... Tax Treatment of Distributions .............
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The 15112n department of form is a specific tax form used for reporting certain financial information to the department of revenue.
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Businesses and individuals that meet certain criteria specified by the department of revenue are required to file the 15112n department of form.
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The specific information that must be reported on the 15112n department of form will depend on the requirements set forth by the department of revenue. Typically, it may include income, expenses, deductions, and other relevant financial data.
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