Other Publications Related To Publication 542
Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer. It also includes tax tables that you need to figure the taxes to withhold from each employee.
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.
Publication 526, Charitable Contributions
This publication explains how to claim a deduction for charitable contributions. It discusses organizations qualified to receive them, the types of contributions you can deduct, how much you can deduct, what records to keep, and how to report them.
Publication 535, Business Expenses
This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.
Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
This publication explains how to figure a net operating loss (NOL) (when deductions exceed income) for individuals, estates and trusts; when to use an NOL; how to claim an NOL deduction; and how to figure an NOL carryover.
Publication 538, Accounting Periods and Methods
This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.
Publication 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.
Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.
Publication 583, Starting a Business and Keeping Records
This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.
1211 Publ 910 (PDF)
IRS Guide to Free Tax Services
Publication 925, Passive Activity and At-Risk Rules
This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.
0312 Publ 966 (PDF)
Electronic Choices to Pay All Your Federal Taxes
0112 Publ 1546 (PDF)
The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems
0106 Publ 4492 (PDF)
Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma
