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.

F

Fair market value:
    Charitable contributions | 526, 561
    Defined | 526, 527, 537, 544, 551, 561, 946
    Mutual funds | 564
    Valuation | 561
Family:
    Employees | 15, 225, 926
    Partnerships | 541
    Related persons | 544, 550, 946
Farmers and farming | 225
    Estimated tax | 225, 505
Federal Employees Compensation Act (FECA) payments | 525, 721
Federal employees overseas | 516
Federal Insurance Contributions Act (FICA) | 1517
    Clergy and religious workers | 1517
Federal retirees | 721
Federal retirees, disabled | 721
Federal Unemployment Tax (FUTA) | 15, 926
Fees:
    Appraisal | 526, 529, 547, 561
    Check-writing | 529
    Club membership | 463, 529, 535
    Commitment | 535
    Custodial | 529, 550, 564
    Directors' | 525
    Legal | 529, 535
    License and regulation | 535
    Personal services | 525
    Service, broker | 529, 550, 564
Fellowships | 520
Fiduciaries | 559
Filing requirements:
    Age 65 or over | 501, 554, 915
    Corporations | 542
    Dependents | 501, 929
    Employee benefit plans | 1004
    Estates | (Forms 706 & 709 Instructions)
    Excise taxes | 510
    Exempt organizations | 557, 598
    Gift taxes | (Forms 706 & 709 Instructions)
    Information returns | 911
    IRA | 590
    Partnerships | 541
    S corporations | (Form 1120-S Instructions)
Filing status | 501, 554
Final return, individual | 559
Fines | 529, 535
Fire losses | 527, 547
First-in first-out (FIFO) inventory method | 538, 911
Fixing-up expenses, home | 523
Flood losses | 547
Foreclosures | 544
Foreign:
    Convention expenses | 463
    Earned income | 54
    Employer | 525
    Income taxes | 514
    Moving expenses | 3, 54, 521
    Person, disposition of U.S. real property by a | 515
    Service representation and official residence expenses | 516
    Tax credit | 514
    Visitors to the United States | 513, 519
Franchises | 535, 544, 551
Fraternal societies, contributions to | 526
Fringe benefits | 525, 15-B
    Withholding | 15-A, 505
Fuel tax credit or refund | 378, 595
Fulbright grants | 54, 520
Funeral expenses:
    Estates | 559
    Individuals | 502, 529

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Click Here for Topics Starting with Numbers
(i.e. 401(k) - These are usually references to sections of the Internal Revenue Code) :
Numbers

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