ORIGINAL REFERENCES
Read the source.
Government publications and guidance linked from the guides. Read the applicable year and effective dates before relying on a rule.
IRS Publication 551: Basis of Assets ↗IRS Publication 946: How To Depreciate Property ↗IRS Publication 544: Sales and Other Dispositions of Assets ↗IRS Publication 925: Passive Activity and At-Risk Rules ↗IRS: Tangible property final regulations ↗IRS Publication 547: Casualties, Disasters, and Thefts ↗IRS Topic 515: Casualty, disaster, and theft losses ↗IRS: Recordkeeping ↗IRS Topic 414: Rental income and expenses ↗IRS: Business interest expense limitation questions and answers ↗IRS: About Form 8990 ↗IRS: Instructions for Form 4797 ↗IRS: Like-kind exchanges, real estate tax tips ↗IRS: About Form 8824 ↗IRS Publication 541: Partnerships ↗IRS: Tax benefits for businesses with employees with disabilities ↗IRS: About Form 8826, Disabled Access Credit ↗IRS: Energy efficient commercial buildings deduction ↗IRS: Instructions for Form 7205 ↗IRS: Involuntary conversions, real estate tax tips ↗IRS: Instructions for Schedule E ↗IRS Revenue Procedure 2019-38: Rental real estate safe harbor ↗IRS: Qualified business income deduction ↗IRS Topic 704: Depreciation ↗EPA: Brownfields all appropriate inquiries ↗IRS: Small business rent expenses may be tax deductible ↗IRS: Instructions for Form 3115 ↗