Small Business Resource Guide 2002
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Home > Guidance for Special Types of Businesses > Special Rules for Certain Business Structures

Guidance for Special Types of Businesses

Special Rules for Certain Business Structures

Special Provisions for Corporations

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