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.

L

Land (See Real property)
Last-in first-out (LIFO) inventory method | 538, 911
Leases | 535
    Cancellation | 521
    Cars | 463, 911
    Leveraged | 535
Legal expenses (See Attorney fee)
Letters, memoranda, etc. | 544
Levy | 594, 594SP
Liabilities:
    At-risk rules | 925
    Contested | 535, 538
    Partnership | 541
    Release from | 525
License fees | 529
Lien | 594, 594SP
Lifetime learning credit | 970
Like-kind exchanges | 544, 550, 551
Limits:
    Business meals and entertainment | 463
    Casualty, disaster, theft loss deductions | 547
    Charitable contribution deductions | 526
    Depreciation of business car | 463, 946
    Education credits | 970
    Entertainment | 463
    Home mortgage interest deduction | 936
    IRA contributions and deductions | 590
Liquidation:
    Distributions in | 550
    Partner's interest | 541
Listed property | 534, 946
    Cars | 463, 946
Livestock, raised | 225
Loan origination fees (points) | 523, 530, 535, 551, 936
Loans, interest on:
    Below market | 525, 535, 550
    Business expense | 535, 911
Lobbying expenses | 529, 535
    Exempt organizations | 557
Lockout and strike benefits | 525
Lodging and meals furnished to employees | 15-B, 587
Long-term care | 502
Long-term gains and losses | 550, 564
Losses:
    Abandonment | 544
    At-risk limits | 925
    Bad debt | 535, 550
    Business expenses | 535
    Business property | 544
    Casualty | 547
    Condemnations | 544
    Deposits | 529, 547, 550
    Disasters | 547
        Workbook | 584, 584B
    Estate | 559
    Exchange of property | 544, 550, 551
    Gambling | 529
    Home, sale of | 523
    Involuntary conversions | 544, 547, 551
    IRA investments | 590
    Mutual funds | 564
    Net operating  | 536, 542
    Options | 550
    Partnerships | 541
    Passive activity limits | 925
    Recovery in later year | 525, 547
    Related party transactions | 550
    Rental | 527
    Reporting | 544, 547, 550
    S corporations | (Form 1120-S Instructions)
    Sales and other dispositions | 544, 550, 564
    Section 1231 | 544
    Section 1244 stock | 550
    Small business corporation | 550
    Straddles | 550
    Thefts | 547
    Wash sales rules | 550
    Worthless securities | 550
Lost property | 547
Lump-sum payments:
    Civil service annuities | 721
    Employees' plan | 554, 575
    Retirement annuities | 554, 575
    Rollover, tax-free | 575, 590
    Special 5 year or 10 year tax options | 575
    Wages | 525
    Withholding on | 505
Luxury excise taxes | 510

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