Look over the following index to find the topic you have questions about. The numbers listed after each topic refer to the numbers of the IRS publications related to that topic. When more than one number is listed after a topic, the publication that provides the most detailed information about that topic is identified in red. Click here to read a brief description of almost all Publications listed below.

To download the publication you want scroll the frame to the right, which has a list of all IRS publications available here. All publications are in PDF format. 

B

Babysitters | 926
Backup withholding | 505, 550
Bad debts:
    Business | 529, 535
    Nonbusiness | 550
Bankruptcy | 594, 594SP, 908
Bar examination fees | 529
Bargain purchases | 526, 544, 551
Barter income | 525
Basis | 550, 551
    Adjusted | 527, 530, 534, 551, 564, 946
    Bonds | 550, 551
    Cars | 463
    Casualty and theft losses | 547, 551
    Condemnation | 544
    Cost | 551, 564
    Gifts | 551, 564
    Home | 523, 530
    Inherited property | 551, 555, 559, 564
    Intangible property | 551
    Mutual funds | 564
    Partners interest in partnerships |541
    Other than cost | 551
    Rental property | 527, 551
    S corporation stock | (Form 1120-S Instructions)
    Stocks | 550, 551
Below market loans | 550
Beneficiaries:
    Annuity | 575, 721
    Estate | 559
    Inheritance | 525, 559
    IRA | 575, 590
    Life insurance | 525
    Medical savings accounts | 969
Bequests (See Gifts, bequests, and inheritances)
Billing information | 594, 594SP
Bingo games, exempt organizations | 598
Blindness:
    Guide animals | 502
    Medical deduction for special schools and equipment | 502
    Standard deduction | 501
Blocked income | 54, 520
Blood donations | 526
Board and lodging (See Meals and lodging)
Bona fide residence test | 54
Bonds:
    Amortization of premium | 535, 550
    Basis | 550, 551
    Coupon, stripped | 550, 1212
    Discounted (Original Issue Discount (OID)) | 550, 1212
    List of original issue discount | 1212
    Market discount | 550
    Original issue discount (OID) | 550, 1212
    State or local | 550
    Treasury | 550
    U.S. Savings | 550
        Acquired from decedent | 550, 559
        Used for education | 550, 970
Bonuses:
    Direct sellers | 911
    Employee | 525
    Employer's deduction | 535
Books and records, business | 583, 911
Boycotts, international | 514
Braille materials | 502, 907
Bribes and kickbacks | 535
Brokerage fees | 550, 564
Buildings:
    Depreciation of | 946
    Sale of | 544
Burial expenses (See Funeral expenses)
Buses, highway use tax | (Form 2290)
Business (See also Deductions):
    Bad debt | 529, 535
    Casualty losses | 547
    Expenses | 463, 535, 555, 911
    Overseas | 953
    Sale of interest | 544
    Start-up costs | 535, 541, 542
    Taxes | 535, 583, 911
    Use of car | 463, 529, 911
    Use of home | 529, 587, 911

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