2025 Tax Facts on Investments

Tax Facts on Investments is your complete source for tax information that relates to investment planning and transactions. With thousands of easy-to-use Q&As that cover the most critical topics, Tax Facts helps advisers of all kinds understand the tax implications of the recommendations that they make for their clients. Investment techniques and products are complicated matters that carry their own set of tax issues, and advisers cannot possibly make the thorough and complete assessments that clients depend on without understanding this ever-changing area.

This book features:

• Thousands easy-to-read Q&As that comprehensively cover all aspects of investment planning and investment transactions
• Practical advice for any professional, including in-house investment planners, CPAs, and financial and estate planners
• Detailed explanations of the various types of investment products and techniques that are most commonly used by individuals and businesses
• Practice Points that give concise advice on how to handle real-world issues
• The right tax information to help avoid problems before they become costly mistakes, as well as correct problems when they do occur

New in the 2025 Edition:

• Coverage of the IRS proposed regulations where the aggregate fair market value of stock repurchased by a taxpayer during a taxable year is reduced by the aggregate fair market value of stock issued by the taxpayer during the taxable year
• Discussion of regulations that would implement the statutory de minimis exception that provides that a taxpayer is not subject to the stock repurchase excise tax with respect to a taxable year if the aggregate fair market value of the stock repurchased by the taxpayer during the tax year does not exceed $1,000,000
• Analysis of the Tax Court's ruling that when determining whether a limited partner's distributive share of partnership profits is exempt from self-employment tax under IRC Section 1402(a)(13), the limited partner's function and role in the partnership must be evaluated.
• Coverage of the Department of Labor's fiduciary rules, including two federal district courts in Texas seeking to be granted a stay of application of the new rules
• Updates of IRS numbers, including the 2025 inflation adjustments

Key Topics covered:

• Investment products like stocks, bonds, options, and futures
• Tax implications of investment purchases, sales, and trades
• Estate and gift tax implications
• Tax implications of various investment strategies
• Tax questions related to investments by both individuals and businesses
• Mutual funds, ETFs, REITs, and Unit Trusts
• Commodities such as live stock and oil and gas
• Real estate investments
• Precious metals, collectibles, bitcoins, and NFTs (non-fungible tokens)