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The Bulletin Index-Digest System & Highlights Summaries

Alphabetical List of Tax Topics

To find the topical category you need, scroll down through the blue text listings which are in alphabetical order. Click on the file name to the left of the topic to read the main page for that category.

If no file is listed next to the topic category, there will be a reference to "See" the other category that is referenced in the parenthesis.

Some categories have subcategories which are shown in black. When subcategories are actually part of another major category there will be a reference to "See" the other category.

For Information about the Index-Digest click here.


O
Obligations of Government (See: Government Obligations; Industrial Development Bonds)
Offers in Compromise
Officers and Employees of the Service
Oil and Gas Properties (See also: Depletion)
Old-Age Exemption (See: Exemptions (Personal and Dependency))
Options (See also: Employee Stock Options)
Overassessments (See: Refunds and Credits)
Overpayments


P
Partnerships
Obsolete Revenue Rulings & Procedures
Patents (See also: Royalties)
Patronage Dividends (See: Dividends)
Payment of Tax (See also: Government Depository)
Penalties (See also: Fines and Penalties (Deductibility))
Pension Trusts (See: Employee Plans; Self-Employed Plans)
Pensions (See: Annuities and Pensions)
Period of Limitations (See: Limitations Period)
Personal Exemption (See: Exemptions (Personal and Dependence))
Personal Expenses
Personal Holding Companies (See also: Foreign Personal Holding Companies)
Personal Service Corporations
Political Contributions
Pollution Control Facilities
Possessions of the United States (See also: Income Source)
Powers of Attorney (See: Attorneys and Agents)
Practice Before the Service (See: Attorneys and Agents)
Preference Income (See: Minimum Tax)
Preparers (See: Return Preparers)
Private Foundations (See: Exempt Organizations)
Prizes (See: Awards, Prizes, etc.)
Private Delivery Services
Professional Service Corporations
Professions (See: Self-Employment Tax)
Property: (See references as follows):
Carryover basis (See: Basis)
Community (See: Community Property and Income)
Section 38 (See: Investment Credit)
Section 1245 (See: Sales or Exchanges)
Section 1250 (See: Depreciation; Sales or Exchanges)
Section 1251 (See: Farmers and Farming)
Public Utilities
Publicity of Information


Q
Qualified Mortgage Bonds
Qualified State Tuition Programs (QSTPs)


R
Railroads, Railroad Retirement
Rates of Tax
Real Estate (See also specific subject headings)
Real Estate Investment Trusts (REIT)
Receivers (See: Bankruptcy and Receiverships)
Reconstruction of Income
Records (See: Books and Records)
Recoveries
Redemption of Stocks and Bonds
Refunds and Credits (See also: Limitations Period)
Regulated Investment Companies
Regulations
Proposed Regulations
Remainders (See: Life Estates and Remainders)
Renegotiation (See: Contracts)
Rent Paid
Rent Received
Reorganizations
Repayments
Reproduction of Forms and Returns (See: Forms)
Research and Experiment (See also: Exploration and Development)
Residence
Residential Energy Credit (See: Credits Against Tax)
Residential Rental Property
Residents (See also: Nonresidents)
Restoration of Income (See: Repayments)
Retirement Income (See: Annuities and Pensions)
Retirement Income Credit
Return Preparers
Returns (See also: Consolidated Returns; Extension of Time; Forms)
Deposit of Federal Taxes
Electronic Federal Tax Payment System (EFTPS)
Electronic Filing
Electronic Funds Transfer (EFT)
Information
Joint returns
Magnetic Media Filing
Substitute Printing/Computer Generated
Timely Filing
Royalties
Rulings and Determination Letters
Obsolete Rulings



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