About Publication 550, Investment Income and Expenses
More In Forms and Instructions
Publication 550 provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. It explains:
What investment income is taxable and what investment expenses are deductible.
When and how to show these items on your tax return.
How to determine and report gains and losses on the disposition of investment property.