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.

R

Railroad retirement benefits | 525, 554, 575, 915
Real estate investment trust (REIT) | 550
Real estate mortgage investment conduit (REMIC) | 550, 938
Real estate taxes | 523, 530, 535
Real property:
    Basis | 527, 551, 559
    Depreciable | 534, 544, 946
    Foreign investment in U.S. | 515, 519
    Installment sales | 537
    Passive activity rules | 925
    Rental | 527
    Repossessions | 537
    Sale | 544
    Taxes | 551
    Trade or business | 544
    Valuation, estate | (Forms 706 & 709 Instructions)
Rebates | 525
Recapture of depreciation | 544, 946
Records and record keeping requirements:
    Car expenses | 463, 911
    Charitable contributions | 526
    Employee's business expenses | 463
    Employment taxes | 926
    Entertainment | 463
    Excise taxes | 510
    Gambling | 529
    Gifts, business | 463, 911
    Home ownership | 530
    Individuals | 552
    Listed property | 534, 946
    Medical | 502
    Small business | 583, 911
    Tip income | 531
    Travel | 463, 911
Recoveries:
    Bad debt | 535
    Expenses | 525, 535
    Income | 525
    Itemized deductions | 525
    Losses | 547
    Tax refunds | 525
Recovery property | 534, 946
    Disposition of | 544
Reforestation expenses | 535
Refund feature, annuities | 939
Refunds:
    Claim for | 3, 556
    Decedents | 3, 559
    Excise taxes | 378, 595
    Net operating loss | 536, 542
    State income tax | 525
Reimbursements and allowances:
    Accountable plan | 463, 535
    Car expenses | 3, 463, 911
    Casualty or theft losses | 547
    Employee's expenses | 3, 463
    Involuntary conversions | 544
    Medical expenses | 502
    Moving expenses | 3, 521, 535
    Nonaccountable plan | 463, 535
    Travel, transportation | 3, 463, 535, 911
Reinvested dividends | 550, 564
Related persons:
    Dependents | 501
    Employer | 463
    Gains and losses on transactions | 544, 550, 564
Relatives, payments to | 503
Religious organizations, contributions to | 526
Religious workers, social security for | 15-A, 517, 533
Relocation payments | 521
REMICs | 550, 938
Rental:
    Advance rent | 527
    Allowance, clergy | 517
    Business expenses | 535
    Cars | 463, 911
    Expenses | 527
    Home, use of | 527, 911
    Income | 527
    Passive activity rules | 527, 925
    Property | 527
    Sale of property | 544
    Temporary, sale of home | 523
Repairs and improvements (See Improvements and repairs)
Repayment of items previously reported as income | 525
Replacement period:
    Home | 3, 523
    Involuntary conversions | 544, 547
Reporting requirements:
    Additional Taxes | 590
    Cash payments, large | 1544, 1544SP
    Charitable contributions | 526, 561
    Sale of main home | 523
    Tips income | 531
    Withholding taxes | 15
Repossessions | 537, 544
Representation | 594, 594SP, 947
Required distributions:
    IRAs | 590
    Retirement plans | 575
Research and experimentation expenses | 535
Residence (See Home)
Residence test, bona fide | 54
Resident aliens | 519
Retained earnings | 542
Retirement:
    Bonds | 550, 590
    Income | 554
    IRAs | 554, 590
    Self-employed individuals, plans for | 535, 560
Returns:
    Child's | 929
    Corporation | 542
    Decedent | 559
    Dependent's | 929
    Donee information | 557
    Due dates | 3, 509
    Employment tax | 15
    Estate | (Forms 706 & 709 Instructions)
       Income | 559, (Form 1041 Instructions)
    Excise | 510
    Exempt organization business income tax | 598
    Fiduciary | 559
    Gift | (Forms 706 & 709 Instructions)
    Highway use | 510
    Individual, final | 559
    Information | 334, 557, 911
    Nonresident alien | 519
    Partnership | 541
    Political activity | 557
    S corporations | (Forms 1120-S Instructions)
Rights as a taxpayer | 1, 1SP
Rollover of gain from sale of securities | 550
Rollovers to an IRA | 571, 575, 590
Royalty income | 525

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