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.

C

Cafeteria plans | 15-B
Calendars, tax | 509
Calls and puts | 550
Campaign contributions:
    Business expense | 535
    Received | 525
Canadian tax treaty | 597
    Contribution | 526
Cancellation of debt:
    Bankruptcy | 908
    Effect on basis | 551
    Farmers | 225
    Income | 525
    Insolvency | 908
    Qualified real property business indebtedness | 334
Cancellation of lease | 521, 544
Capital assets (See Property)
Capital construction fund for commercial fishermen | 595
Capital contributions | 542
Capital expenditures:
    Basis | 551, 946
    Business | 535, 911
    Medical expense | 502
Capital gain distributions | 550, 564, 929
Capital gains and losses (See Gains and losses)
Capitalizing expenses | 535, 911
    Effect on basis | 551
Car expenses:
    Business | 463, 535, 911
    Car pool | 525
    Charitable | 526
    Depreciation | 463, 946
    Education | 508
    Medical | 502
    Moving | 521
Carrybacks and carryovers:
    Capital loss | 536, 500, 544, 550, 564
    Charitable contributions | 526
    Foreign tax credit | 514
    General business credit | 225, 334
    Investment interest expense | 550
    Net operating loss | 536, 542
    Termination of estate | 559
Carrying charges:
    Capitalizing | 535
    Straddles | 550
Cash method of accounting | 538
Cash or deferred arrangements | 575
Cash transactions over $10,000 | 1544, 1544SP
Casualty losses, nonbusiness | 547
    Workbook | 584, 584-B, 584SP
Cellular telephones | 529, 535, 946
Cemetery, contribution for | 526
Certificates of compliance (See Sailing permit)
Charitable contributions (See Contributions)
Charitable deductions, estate and gift taxes | (Forms 706 & 709 Instructions)
Chemicals excise tax (See ozone-depleting chemicals)
Child:
    Credit for care of | 503
    Divorced or separated parents | 504
    Exclusion of dependent care assistance benefits for care of | 503
    Exemptions | 501
    Support payments | 504, 594, 594SP
    Tax credit | 17
    Tax rules | 929
Christian Science practitioners | 502, 517
Circulation expenses | 535
Citizens abroad | 54, 593
Civil service annuities:
    Community property | 555
    Disability annuity | 721
    Retirement annuity | 721
    Survivors | 721
Claim procedures | 3, 378, 556, 594, 594SP
Clean-fuel vehicle property | 535, 551
Cleaning and laundry expenses:
    Business expense when traveling | 463
    Work clothes | 529
Clergy:
    Earned income tax credit | 596, 596SP
    Income | 517, 525
    Self-employment tax | 15-A, 517, 533, 596, 596SP
    Social security | 15-A, 517
Closing costs | 523, 530, 551
Clothes, work | 526, 529
Club dues | 463, 529, 535
Collateralized debt obligations | 938
    (Available only on IRS Electronic Bulletin Board and the Internet)
Collection of income, expenses of | 529, 550
Collection process:
    Income tax accounts | 594, 594SP
    Employment tax accounts | 594, 594SP
    Your rights | 1, 1SP, 594, 594SP
Combat zone:
    Compensation exclusion | 3
    Decedents | 3, 559
    Extension of deadline | 3
    Filing returns | 3
    Telephone excise taxes | 510
Commercial fishermen | 595
Commissions: | 525
    Brokers | 550
    Direct sellers | 911
    Sale of home | 523
Commitment fees | 535
Communications excise tax | 510
Community income and property | 504, 555
Commuting | 529, 463
Compensation | 15-A, 525, 535, 560, 590
    Damages | 525
    Unemployment | 525
Compete, agreement not to | 535, 544, 946
Computer, home | 529, 946
Condemnations | 523, 544
Condominiums | 527
Conservation contribution, qualified | 561
Contributions:
    Appreciated property | 526, 561
    Capital | 542
    Charitable:
        Corporation | 542
        Estates | 559, (Forms 706 & 709 Instructions)
        Individuals | 526
        Non-cash | 526, 561
    Coverdell ESAs | 970
    Medical Savings Accounts | 969
    Partnership | 541
    Retirement plans (Including IRAs) | 535, 560, 571, 590
    Valuation | 561
Convention expenses | 463, 526
Conversion to rental property:
    Personal home | 523, 527, 551
Cooperatives:
    Interest payments | 530, 936
    Owner's deductions | 530
    Rental | 527
Copyrights:
    Basis | 551
    Depreciation | 946
    Sale of | 544
Corporations | 542
Corporations electing to be S corporations | (Form 1120-S Instructions)
Corporations, small business stock losses| 550
Cosmetic surgery | 502
Cost annuity | 575, 721, 939
Cost depletion | 535
Cost-of-living allowance | 525
Cost of goods sold | 334, 911
Court, appeal to after examination | 556
Covenant not to compete (See Compete, agreement not to)
Credits:
    Adoption | 968
    Alcohol fuel | 378
    Aviation fuels | 378
    Child and dependent care | 503
    Child tax credit | 17
    Diesel fuel | 378
    Disability, permanent and total | 524
    Earned income | 3, 555, 596, 596SP
    Elderly, for | 524, 554
    Electric vehicle | 535
    Empowerment zone employement | 334, 954
    Estimated tax | 505
    Foreign tax | 514
    Gasohol blending | 387
    Gasoline tax | 378
    Hope Credit | 970
    Indian employment | 334, 954
    Kerosene | 378
    Lifetime learning | 970
    Liquefied petroleum gas | 378
    General business | 225, 334
    Mortgage interest | 530, 936
    Prior year minimum tax | 542
    Railroad retirement tax, overpaid | 505
    Social security tax, overpaid | 505
    Special motor fuels | 378
    Student credits - Hope, lifetime learning | 970
    Unified, estate and gift taxes | (Forms 706 & 709 Instructions)
   Welfare-to-work | 334, 954
    Withholding tax | 505
    Work Opportunity | 334, 934
Crops, unharvested | 225
Cruise ship, conventions | 463
Custodial fees | 529
Custodial parent | 501, 504
Custody | 501, 504

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