<?xml version='1.0' encoding='ISO-8859-1'?>
<tocdata>
	<item name="Interest and Dividend Income" url="kip/InvestmentsInterestDividends/KSCHD1.htm" >
	</item>
	<item name="Investment Interest" url="kip/InvestmentsInterestDividends/kf4952.htm" >
	</item>
	<item name="Options, Futures, and Straddles" url="kip/InvestmentsInterestDividends/kgasts11.htm" >
	</item>
	<item name="Series EE Savings Bonds Interest Exclusion" url="kip/InvestmentsInterestDividends/kf8815.htm" >
	</item>
	<book name="Tax Shelters" >
		<item name="At-Risk Limits" url="kip/InvestmentsInterestDividends/Tax_Shelters/kf6198.htm" >
		</item>
		<item name="Passive Activity Loss Limits" url="kip/InvestmentsInterestDividends/Tax_Shelters/kf8582.htm" >
		</item>
		<item name="Tax-Shelter Registration" url="kip/InvestmentsInterestDividends/Tax_Shelters/kf8271.htm" >
		</item>
		<item name="Investment Credit" url="kip/InvestmentsInterestDividends/Tax_Shelters/kf3468.htm" >
		</item>
	</book>
	<book name="Stocks" >
		<item name="About Capital Gains" url="kip/InvestmentsInterestDividends/Stocks/AboutCapitalGains.htm" >
		</item>
		<item name="Alternative Minimum Tax: Credit for Prior Year" url="kip/InvestmentsInterestDividends/Stocks/kf8801.htm" >
		</item>
		<item name="Cost" url="kip/InvestmentsInterestDividends/Stocks/kgast.htm" >
		</item>
		<item name="Employee Stock Options" url="kip/InvestmentsInterestDividends/Stocks/kgasts6.htm" >
		</item>
		<item name="Employee Stock Purchase Plan Stock" url="kip/InvestmentsInterestDividends/Stocks/KGASTs8.htm" >
		</item>
		<item name="Fractional Shares" url="kip/InvestmentsInterestDividends/Stocks/kgasts3.htm" >
		</item>
		<item name="Nontaxable Exchange" url="kip/InvestmentsInterestDividends/Stocks/KGASTs4.htm" >
		</item>
		<item name="Nontaxable Distributions" url="kip/InvestmentsInterestDividends/Stocks/kgasts15.htm" >
		</item>
		<item name="Sale Expenses" url="kip/InvestmentsInterestDividends/Stocks/kgasts16.htm" >
		</item>
		<item name="Stock Acquired with an ISO" url="kip/InvestmentsInterestDividends/Stocks/KGASTs7.htm" >
		</item>
		<item name="Stock Dividends" url="kip/InvestmentsInterestDividends/Stocks/kgasts5.htm" >
		</item>
		<item name="Stock Splits" url="kip/InvestmentsInterestDividends/Stocks/kgasts13.htm" >
		</item>
		<item name="Wash Sales" url="kip/InvestmentsInterestDividends/Stocks/kgasts9.htm" >
		</item>
	</book>
	<book name="Capital Gains" >
		<item name="Capital Gains and Losses Worksheet" url="kip/InvestmentsInterestDividends/Capital_Gains/kwkg.htm" >
		</item>
		<item name="Capital Loss Carryovers" url="kip/InvestmentsInterestDividends/Capital_Gains/kgasts10.htm" >
		</item>
		<item name="Original Issue Discount" url="kip/InvestmentsInterestDividends/Capital_Gains/KGASTS17.htm" >
		</item>
	</book>
	<book name="Mutual Funds" >
		<item name="Selling Mutual Fund Shares" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts1.htm" >
		</item>
		<item name="Amount Realized" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts2.htm" >
		</item>
		<item name="Holding Period" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts3.htm" >
		</item>
		<item name="Basis" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts4.htm" >
		</item>
		<item name="Original Basis" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts6.htm" >
		</item>
		<item name="Shares Purchased Through Reinvestment" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts7.htm" >
		</item>
		<item name="Adjusted Basis" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts8.htm" >
		</item>
		<item name="Identifying Shares Sold" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts9.htm" >
		</item>
		<item name="Three Methods" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts10.htm" >
		</item>
		<item name="Average Basis Method" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts11.htm" >
		</item>
		<item name="Specific Share Identification" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts12.htm" >
		</item>
		<item name="First-In First Out" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts13.htm" >
		</item>
		<item name="Holding Period Issues" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts14.htm" >
		</item>
		<item name="Holding Period-Reinvested Dividends " url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts15.htm" >
		</item>
		<item name="Special Cases" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts16.htm" >
		</item>
		<item name="Capital Gain Distributions" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts18.htm" >
		</item>
		<item name="How Mutual Funds Report Capital Gains Distributions" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts19.htm" >
		</item>
		<item name="Exempt-Interest Dividends" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts20.htm" >
		</item>
		<item name="How Mutual Funds Report Tax-Exempt Dividends" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts21.htm" >
		</item>
		<item name="Undistributed Capital Gains" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts22.htm" >
		</item>
		<item name="Form 2439" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts23.htm" >
		</item>
		<item name="Reinvested Distributions" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts24.htm" >
		</item>
		<item name="Cost of Shares" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts25.htm" >
		</item>
		<item name="Small Business Stock" url="kip/InvestmentsInterestDividends/Mutual_Funds/mutassts26.htm" >
		</item>
		<item name="Reporting Mutual Fund Share Sales" url="kip/InvestmentsInterestDividends/Mutual_Funds/KGASTS12.htm" >
		</item>
	</book>
</tocdata>
