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.

P

Paid-in capital | 542
Parking fees and tolls | 463
Partial liquidation (See Liquidation)
Partners and partnerships | 541
Passive activities | 925
Patents:
    Basis | 551
    Depreciation | 946
Payments:
    Beneficiaries, to | 559
    Cash, large | 1544, 1544SP
    Employee plans | 535, 560
    Installment | 537, 594, 594SP
    Large cash | 1544, 1544SP
    Procedures | 594, 594SP
Peace Corps | 516, 525
Penalties:
    Accuracy related | 911
    Business | 594
    Deductibility | 535
    Early withdrawal of savings | 550
    Estimated tax | 505
    Excessive credit or refund claimed | 378
    Failure to file | 509, 911
    Failure to pay | 509, 911
    Failure to report large cash payment | 1544, 1544SP
    False or fraudulent claims | 378
    Filing late | 510, 594, 594SP
    Frivolous return | 911
    Information reporting | 911
    IRAs | 590
    Overstating the value of donated property | 561
    Paying late | 510, 594, 594SP
    Tax deposits not made | 509, 510, 594, 594SP
    Trust Fund Recovery | 51, 225, 594, 594SP
    Underpayment of tax | 505
Pensions:
    Civil service | 721, 939
    Loans from employer plans | 554, 560, 575
    Lump-sum distributions | 554, 575, 590, 721
    Other than civil service | 575, 939
    Self-employed, retirement plans for the | 560
    SIMPLE retirement plans | 560, 590
    Simplified employee | 535, 560, 590
    Small business, retirement plans for | 560
    Tax-sheltered annuity plans | 571
    Taxation of | 554, 575, 939
    Withholding on | 15-A, 505, 575, 721
Percentage depletion | 535
Per diem allowances | 463, 535, 1542
Performing artists | 529
Permanent and total disability:
    Credit | 524, 554
    Defined | 524
Personal exemption | 501, 554
Personal injury, damages | 525
Personal property:
    Depreciation | 534, 946
    Installment sales | 537
    Repossessions | 537, 544
    Sale of | 544
    Section 1245 | 544
Physical presence test | 54
Points | 521, 523, 530, 535, 551, 936
Political contributions | 529, 535
Pollution control facilities | 535
Possessions, U.S., exclusion for citizens in | 570
Post differentials | 516
Power of attorney | 556, 947
Practice before the IRS | 947
Premature distributions:
    IRA | 554, 590
    Keogh plan | 560
    Pension plan | 575
Premium, bond amortization | 535, 550
Prepaid
    Expenses | 535, 538
    Interest | 535, 936
    Medical insurance | 502, 554
Present value, annuity | 721
Privacy Act notice | 594, 594SP
Private foundations | 557
Prizes and awards | 525, 911
Professional expenses | 529
Prohibited transactions | 560, 590
Prompt assessment, request for | 559
Property:
    Abandoned | 523, 544, 946
    Appreciation in value | 544
    Assessments | 535
    Basis | 551, 946
    Business, sale of | 544
    Business use, partial | 463, 587
    Capital assets | 544, 550
    Casualty losses | 547
    Change to business or rental use | 551, 946
    Charitable contributions | 526, 561
    Community | 555, 551
    Condemned | 544
    Depletion | 535
    Depreciable | 534, 946
    Donated | 526, 561
    Estate | 559, Form 706 Instructions
    Exchanges | 544, 550, 551
    Gifts | (Forms 706 & 709 Instructions)
    Inherited | 544, 551, 559
    Installment sales | 537
    Intangible | 544, 551, 946
    Investment | 550
    Involuntary conversion | 544, 547, 551
    Leased | 535, 946
        Cars | 463
    Like-kind | 544, 550
    Received for services | 525
    Recovery property, percentage tables | 534, 946
    Rental | 527
    Repossessions | 523, 537, 544
    Sales and exchanges | 544, 550
    Section | 179, 946
    Section 1231 gains and losses | 544
    Section 1244 stock | 550
    Section 1245 | 544
    Section 1250 | 544
    Section 1256 contracts | 550
    Settlements | 504
    Taxes | 535
    Theft losses | 547
Prosecution, crime | 529
Protective clothing | 529
Protest, written, after examination | 556
Public assistance payments | 525
Public safety officer's benefits | 525, 559
Puts and calls | 550

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