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Publication 542 (2003), Corporations
For use in preparing
2003
Returns
Table of Contents
Publication 542 - Introductory Material
Important Change for 2003
Important Reminders
Introduction
Useful Items - You may want to see:
Publication 542 - Main Contents
Business Taxed as a Corporation
Property Exchanged for Stock
Nonqualified preferred stock.
Liabilities.
Capital Contributions
Paying and Filing Income Taxes
Estimated Tax
Income Tax Return
U.S. Real Property Interest
Income and Deductions
Below-Market Loans
Capital Losses
Charitable Contributions
Corporate Preference Items
Dividends-Received Deduction
Extraordinary Dividends
Going Into Business
Related Persons
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
Sample Returns
Form 1120–A
Form 1120
How To Get Tax Help
Index
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