Rules on income and deductions that apply to individuals also apply, for the most part, to corporations. However, some of the following special provisions apply only to corporations.
Below-Market Loans
Capital Losses
Charitable Contributions
Corporate Preference Items
Dividends-Received Deduction
Extraordinary Dividends
Going Into Business
Related Persons
U.S. Real Property Interest
At-Risk Limits
Passive Activity Limits
Important Reference:
Publication 542 Corporations