About Publication 544, Sales and Other Dispositions of Assets Information about Publication 544, Sales and Other Dispositions of Assets, including recent updates and related forms. Publication 544 explains the tax rules that apply when you dispose of property. It discusses how to figure gain (loss), whether it is ordinary or capital, how to treat the gain or loss, and how to report gains and losses. About Publication 550, Investment Income and Expenses Information about Publication 550, Investment Income and Expenses, including recent updates and related forms. Publication 550 discusses the tax treatment of investment income and expenses. About Publication 595, Capital Construction Fund for Commercial Fishermen This publication discusses the Capital Construction Fund (CCF). The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the IRS. About Publication 925, Passive Activity and At-Risk Rules Information about Publication 925, Passive Activity and At-Risk Rules, including recent updates and related forms. Publication 925 discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. About Publication 946, How to Depreciate Property Publication 946 explains how you can recover the cost of business or income-producing property through deductions for depreciation.
