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Publication 542:
Corporations

For use in Preparing 2001 Returns

Introduction, Useful Items, and Important Changes

Business Taxed as a Corporation

Exchange of Property for Stock

Capital Contributions

Paying and Filing Income Taxes
     Estimated Tax
     Income Tax Return

Income and Deductions
     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

Figuring Taxable Income
     Net Operating Losses
     At-Risk Limits
     Passive Activity Limits

Figuring Tax
     Tax Rate Schedule
     Credits
     Recapture Taxes
     Alternative Minimum Tax (AMT)

Accumulated Earnings Tax

Distributions to Shareholders
     Money or Property Distributions
     Distributions of Stock or Stock Rights
     Constructive Distributions
     Reporting Dividends and Other Distributions

How To Get Tax Help
 
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