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IRS PUBLICATIONS
•
Circular E, Employers Tax Guide
 Requirements
for withholding, depositing, reporting, and paying employment
taxes
(includes
tax tables).
•
Tax Guide for Small Business
General
information about tax laws that apply to small business owners
who are sole
proprietors
and file Schedule C.
•
Depreciation
Recovering
the cost of business or income-producing property and how
to take a Section
179 deduction.
•
Residential Rental Property
Details
of tax laws regarding rental income and expenses, as well
as casualty losses and
the passive
activity and at-risk rules.
•
Excise Taxes - Construction Tax Tips
Heavy highway
vehicle use tax, types of fuels that qualify for a credit
or refund, the uses of
those fuels, who can make claims and an explanation of the
alcohol fuel credit.
•
Sales and Other Dispositions Of Assets
Rules involved
in gain or loss calculations of disposed assets, including
whether they are
capital
or ordinary.
•
Basis of Assets
The amount
of your investment in property used to figure depreciation,
amortization,
depletion,
and casualty losses, among other things.
•
Installment Sales
General
rules applying to installment sales, as well as complex rules
pertaining when certain
conditions
exist or certain types of property are sold.
•
Retirement Plans for Small Business
Includes
SEP, SIMPLE, and Qualified Plans, as well as prohibited transactions.
•
Business Use of Your Home
Calculating
and claiming the deduction for a business in a house, apartment,
condo, mobile
home, boat,
or similar property.
•
Per Diem Rates
Information
for employers who pay a per diem rate to employees for business
travel in the
continental
U.S.
•
Business Expenses
Outlines
what is deductible as a reasonable business expense. Includes
interest, insurance,
business
bad debts, depletion and miscellaneous expenses.
•
Tax Incentives for Distressed Communities
Covers empowerment
zones, enterprise communities and employee credits.
•
Starting a Business and Keeping Records
A resource
guide covering what new business owners need to know when
starting,
organizing,
and planning a venture.
•
Partnerships
Covers partnerships,
including dispositions of a partner's interest and transactions
among
partners.
•
Corporations
The general
tax laws that apply to ordinary domestic corporations including
the
accumulated
earnings tax.
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