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1040x Tax1040x tax Publication 551 - Introductory Material Table of Contents What's New Reminder IntroductionOrdering forms and publications. 1040x tax Tax questions. 1040x tax Useful Items - You may want to see: What's New Property acquired from a decedent who died in 2010. 1040x tax Property acquired from a decedent dying in 2010 will no longer have an automatic increase in basis. 1040x tax See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for details. 1040x tax Reminder Photographs of missing children. 1040x tax The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040x tax Introduction Basis is the amount of your investment in property for tax purposes. 1040x tax Use the basis of property to figure depreciation, amortization, depletion, and casualty losses. 1040x tax Also use it to figure gain or loss on the sale or other disposition of property. 1040x tax You must keep accurate records of all items that affect the basis of property so you can make these computations. 1040x tax This publication is divided into the following sections. 1040x tax Cost Basis Adjusted Basis Basis Other Than Cost The basis of property you buy is usually its cost. 1040x tax You may also have to capitalize (add to basis) certain other costs related to buying or producing the property. 1040x tax Your original basis in property is adjusted (increased or decreased) by certain events. 1040x tax If you make improvements to the property, increase your basis. 1040x tax If you take deductions for depreciation or casualty losses, reduce your basis. 1040x tax You cannot determine your basis in some assets by cost. 1040x tax This includes property you receive as a gift or inheritance. 1040x tax It also applies to property received in an involuntary conversion and certain other circumstances. 1040x tax Comments and suggestions. 1040x tax We welcome your comments about this publication and your suggestions for future editions. 1040x tax You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040x tax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040x tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x tax You can email us at taxforms@irs. 1040x tax gov. 1040x tax Please put “Publications Comment” on the subject line. 1040x tax You can also send us comments from www. 1040x tax irs. 1040x tax gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 1040x tax ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x tax Ordering forms and publications. 1040x tax Visit www. 1040x tax irs. 1040x tax gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. 1040x tax Internal Revenue Service 1201 N. 1040x tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x tax If you have a tax question, visit IRS. 1040x tax gov or call 1-800-829-1040. 1040x tax We cannot answer tax questions sent to either of the above addresses. 1040x tax Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 530 Tax Information for First-Time Homeowners 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 587 Business Use of Your Home 946 How To Depreciate Property Form (and Instructions) 706 United States Estate (and Generation-Skipping Transfer) Tax Return 706-A United States Additional Estate Tax Return 8594 Asset Acquisition Statement See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040x tax Prev Up Next Home More Online Publications
Department of Transportation (DOT)
The Department of Transportation is responsible for planning and coordinating federal transportation projects. It also sets safety regulations for all major modes of transportation.
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Website: Department of Transportation (DOT)
Contact In-Person: Child Car Seat Fitting Station Locator
1200 New Jersey Ave, SE
Washington, DC 20590
Phone Number: (202) 366-4000
Toll-free: (855) 368-4200
TTY: (800) 877-8339