IRS-publications-240px-498891090This is a useful library of some IRS publications covering issues that can affect businesses and employers. The rules are often complicated and can be difficult to implement. Contact your tax adviser for more information.

 

Title

Publication Number

Description
Basis of Assets 551 The amount of your investment in property used to figure depreciation, amortization, depletion, and casualty losses, among other things.
Business Expenses 535 Outlines what is deductible as a reasonable business expense. Includes interest, insurance, business bad debts, depletion and miscellaneous expenses.
Business Use of Your Home 587 Calculating and claiming the deduction for a business in a house, apartment, condo, mobile home, boat, or similar property.
Circular E, Employer’s Tax Guide 15 Requirements for withholding, depositing, reporting, and paying employment taxes (includes tax tables).
Corporations 542 The general tax laws that apply to ordinary domestic corporations including the accumulated earnings tax.
Depreciation 946 Recovering the cost of business or income-producing property and how to take a Section 179 deduction.
Installment Sales 537 General rules applying to installment sales, as well as complex rules pertaining when certain conditions exist or certain types of property are sold.
Partnerships 541 Covers partnerships, including dispositions of a partner’s interest and transactions among partners.
Residential Rental Property 527 Details of tax laws regarding rental income and expenses, as well as casualty losses and the passive activity and at-risk rules.
Retirement Plans for Small Business 560 Includes SEP, SIMPLE, and Qualified Plans, as well as prohibited transactions.
Sales and Other Dispositions of Assets 544 Rules involved in gain or loss calculations of disposed assets, including whether they are capital or ordinary.
Starting a Business and Keeping Records 583 A resource guide covering what new business owners need to know when starting, organizing, and planning a venture.
Tax Guide for Small Business 27 General information about tax laws that apply to small business owners who are sole proprietors and file Schedule C.