Accrued market discount

Active participant in a rental activity

Amortization

At-risk amount

Basis

Bond discount

Bond premium

Bond

C corporations

Capital asset

Certificate of deposit (CD)

Collectibles

Dividend

Exchange traded fund (ETF)

Ex-dividend date

Face value

First-in, first-out (FIFO) method

Flow-through entities

Investment income

Investment interest expense

Long-term capital gains or losses

Market discount

Market premium

Maturity

Maturity value

Maximum 15 percent rate amount

Maximum zero percent rate amount

Mutual fund

Net capital gain

Net investment income

Net long-term capital gain

Net long-term capital loss

Net short-term capital gain

Net short-term capital loss

Operating income

Operating loss

Original issue discount (OID)

Passive activity loss (PAL) rules

Passive investments

Portfolio investments

Qualified dividends

Qualified small business stock

Short-term capital gains or losses

Specific identification method

Tax basis

Tax shelter

Treasury bond

Treasury note

U.S. savings bonds

Unrecaptured §1250 gain

Wash sale

Zero-coupon bond