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Shareholder's Instructions for Schedule K-1
(Form 1120S) (2003)
Shareholder's Share of Income, Credits, Deductions, etc.
(For Shareholder's Use Only)
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Shareholder's Instructions for Schedule K-1 (Form 1120S) - Introductory Material
Changes To Note
Shareholder's Instructions for Schedule K-1 (Form 1120S) - Main Contents
General Instructions
Purpose of Schedule K-1
Inconsistent Treatment of Items
Errors
International Boycotts
Elections
Additional Information
Limitations on Losses, Deductions, and Credits
Specific Instructions
Item C
Lines 1 Through 23
Income
Deductions
Investment Interest
Credits
Adjustments and Tax Preference Items
Foreign Taxes
Other
Supplemental Information
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