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.
Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.
Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)
This publication explains why, when, and where to report cash payments over $10,000. It also discusses the substantial penalties for not reporting them.