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.

I

Identification numbers:
    Adoption | 501, 968
    Aliens | 501, 519
    Employer | 222, 334, 583, 911, 926
    ERISA | 1004
    Social security | 501
Impairment related | 529
Importers, excise taxes | 510
Improvements and repairs:
    Assessments for | 527, 530
    Business property | 535
    Depreciation | 946
    Home | 530
    Rental property | 527
    Selling home | 523
Inclusion amount | 463
Income (See also particular type of income) | 525
    Accrual of | 538
    Advance income | 538
    Alimony | 504
    Clergy | 517, 525
    Collection process | 594
    Collection process (Spanish) | 594SP
    Combat zone compensation | 3
    Constructive receipt | 525, 538
    Corporate | 542
    Cost of goods sold | 334, 538, 911
    Decedent, in respect of | 3, 559
    Disability | 525, 554, 907
    Effectively connected with U.S. trade or business | 519
    Foreign source | 54
    Investment | 550
    IRA | 590
    Leasing a car | 911
    Miscellaneous | 525
    Mutual fund distributions | 564
    Nontaxable | 3, 525, 554
    Other than cash | 525
    Partnership | 541
    Railroad retirement benefits | 525, 554, 915
    Recapture of depreciation | 537, 544, 946
    Rental | 527
    S corporations | (Form 1120-S Instructions)
    Social security benefits | 525, 554, 915
    Taxable | 3, 525
    Taxes on death | 3, 559
    Tips | 531, 1244
    Unemployment compensation | 525
    Unrelated business, exempt organization | 598
    When included | 538
Income tax withholding | 505, 515
Indebtedness (See Debts)
Indefinite assignment | 463
Indian employment credit | 334, 954
Indian Reservations, depreciation | 954
Individual retirement arrangements (IRAs) | 3,  535, 554, 590, 970
Inheritance (See Gifts, bequests, and inheritances)
Innocent spouse relief | 971
Installment:
    Agreements | 594, 594SP
    Obligations, disposition of | 537
    Payments, estate tax | (Forms 706 & 709 Instructions)
    Payments, highway use tax | (Form 2290)
    Sales | 537
Insurance:
    Accident and health | 502, 535, 15-B
    Beneficiaries | 559
    Business, deductible and nondeductible premiums | 535
    Casualty losses | 547
    Employer-financed | 525
    Estate tax | (Forms 706 & 709 Instructions)
    Foreign insurer, excise tax | 510
    Group-term life | 525, 15-B
    Home | 529
    Interest on policy | 550
    Life | 525, 529, 535, 554
    Long-term care | 502, 535
    Malpractice | 529
    Medical | 502, 535, 554
    Medical for self-employed | 502, 535, 554
    Proceeds, life | 525
    Thefts | 547
Interest income:
    Below-market loans | 525, 550
    Children's | 929
    Education Savings Bond Program | 550, 970
    General | 550, 554
    Original issue discount (OID) | 550, 1212
    Unstated | 537
Interest expense:
    Below-market interest rate loans | 535
    Business | 535, 911
    Capitalization of | 535
    Home mortgage | 530, 936
        Limit on home mortgage interest | 936
    Investment | 550, 564
    Prepaid interest | 530, 535
    Unstated | 537
International air travel facilities, excise tax | 510
International boycott | 514
Interrelated computations, estate and gift taxes | 904
Interview expenses:
    Business | 535
    Reimbursed | 525
Inventories | 538, 911
    Substantially appreciated in value | 541
    Uniform capitalization rules | 538
Investment:
    Annuity contract | 575
    Clubs | 550
    Counsel fees | 550, 564
    Income and expenses | 550, 564, 929
    Interest | 550, 564
    Property | 550
Investigation, crime | 529
Involuntary conversions | 544, 547, 551
Itemized deduction recoveries | 525

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