R

1. Real estate rents
2. Real estate taxes
3. Real estate:
4. Real estate:   Agent
5. Real estate:   Rent
6. Real property:
7. Real property:   Depreciable
8. Real property:   Transfer at death
9. Recapture taxes:
10. Recapture taxes:   Indian employment credit
11. Recapture taxes:   Investment credit
12. Recapture taxes:   Low-income housing credit
13. Recapture taxes:   Qualified electric vehicle credit
14. Recapture:
15. Recapture:   Clean-fuel deductions
16. Recapture:   Electric vehicle credit
17. Recapture:   Exploration expenses
18. Recapture:   Timber property
19. Reconciling Forms W-2 and 941
20. Recordkeeping
21. Records, how long to keep
22. Recovery of amount deducted
23. Recovery of deductions
24. Reforestation costs
25. Reforestation credit
26. Refund, claim for
27. Regular method
28. Regulatory fees
29. Rehabilitation credit
30. Reimbursements:
31. Reimbursements:   Accountable plan
32. Reimbursements:   Mileage
33. Reimbursements:   Nonaccountable plan
34. Reimbursements:   Per diem
35. Reimbursements:   Qualifying requirements
36. Related person
37. Related persons:
38. Related persons:   Anti-churning rules
39. Related persons:   Clean-fuel vehicle deduction
40. Related persons:   Coal or iron ore
41. Related persons:   Condemned property replacement, bought from
42. Related persons:   Gain on sale of property
43. Related persons:   Like-kind exchanges between
44. Related persons:   Loss on sale of property
45. Related persons:   Patent transferred to
46. Related persons:   Payments to
47. Related persons:   Refiners
48. Related persons:   Special rule
49. Related persons:   Unreasonable rent
50. Religious group, member of
51. Removal:
52. Removal:   Barrier
53. Removal:   Costs
54. Removal:   Retired asset
55. Renewable electricity production credit
56. Rent expense
57. Rent expense, capitalizing
58. Rental income
59. Rental income, hotels, boarding houses, and apartments
60. Repairs
61. Repayment of income
62. Repayments (claim of right)
63. Repayments, wages
64. Replacement property
65. Replacements
66. Repossession
67. Research costs
68. Research credit
69. Research grant
70. Residual method, sale of business
71. Restricted property
72. Retained earnings
73. Retired insurance agent
74. Retirement plans
75. Retirement plans:   Defined benefit
76. Retirement plans:   Defined contribution
77. Retirement plans:   IRA
78. Retirement plans:   Money purchase
79. Retirement plans:   Profit-sharing
80. Retirement plans:   Qualified
81. Retirement plans:   Salary reduction
82. Retirement plans:   SEP
83. Retirement plans:   SIMPLE
84. Roads
85. Rollover of gain