Resources to develop an operating system

Operating Systems Implementation Prentice Software

This book is written by Tanenbaum, the main guy behind Minix, which is what Linux was based on. It provides good overviews for basic OS concepts like memory management, file systems, processes, etc. The concepts in this book book are intimately tied to examples of the Minix OS, which is a good thing.

I think you should start by something like that.

We used Andrew Tannenbaum's Modern Operating Systems at the university I attended. I highly recommend it for it's clear explanations of the tradeoffs inherent in many of the design decisions that you'll run up against. This book is a little bit more "fair and balanced" than the Minix book.

I also recommend this book because, despite his net-famous flame war with Linus Torvalds, few of his biases come through in the book. Also, he's a pretty decent writer, and the book is actually entertaining.