Chapter 32
Tax Rules for Investors in Mutual Funds
As a mutual-fund shareholder, you may receive several types of distributions, such as ordinary dividends, capital gain distributions, exempt-interest dividends, and return of capital distributions. The rules for reporting the different types of distributions are discussed in this chapter.
The tax law provides different methods of identifying the particular shares being sold when you sell a portion of your mutual fund holdings and of determining the cost basis of those shares. You may be able to use these methods to obtain a preferred tax result on the sale.
32.1 Timing of Your Investment Can Affect Your Taxes
32.3 Mutual-Fund Distributions Reported on Form 1099-DIV
32.6 Tax Credits From Mutual Funds
32.7 How To Report Mutual Fund Distributions
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