IRS Logo
Print - Click this link to Print this page

13. Basis of Property/Base de Bienes

Publication 15-B, Employer's Tax Guide to Fringe Benefits
This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.

Publication 525, Taxable and Nontaxable Income
This publication discusses many kinds of income and explains whether they are taxable or nontaxable.

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 537, Installment Sales
This publication discusses the general rules that apply to using the installment method and more complex rules when certain conditions exist or certain types of property are sold.

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 551, Basis of Assets
This publication discusses basis, the amount of your investment in property for tax purposes. It discusses cost basis, adjusted basis, and basis other than cost.

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.

Page Last Reviewed or Updated: 26-Aug-2016