About Publication 551, Basis of Assets Information about Publication 551, Basis of Assets, including recent updates and related forms. Publication 551 discusses basis, the amount of your investment in property. It discusses cost basis, adjusted basis, and basis other than cost. About Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund Publication 556 discusses general rules and procedures that IRS follows in examinations, what happens during an examination, your appeal rights, and how to file a claim for refund of tax you already paid. About Publication 561, Determining the Value of Donated Property Publication 561 is designed to help donors and appraisers determine the value of property that is given to qualified organizations. About Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) Information about Publication 590-A, Contributions to IRAs, including recent updates. Publication 590-A discusses contributions to retirement arrangements, and covers traditional IRAs and Roth IRAs. About Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) Information about Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs), including recent updates and related forms. Publication 590-B discusses distributions from both traditional and Roth individual retirement arrangements (IRA). 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 929, Tax Rules for Children and Dependents Information about Publication 929, Tax Rules for Children and Dependents, including recent updates. Publication 929 explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. About Publication 1212, Guide to Original Issue Discount (OID) Instruments Publication 1212 is used by brokers, middlemen and owners to calculate the amount of OID interest to report. The tables are found on the IRS website. The purpose of this publication is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required, and to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.