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Publication 542
Corporations
(Rev 2/2006)
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Introduction, Useful Items and Important Changes

Businesses Taxed as Corporations

Property Exchanged for Stock

Capital Contributions

Filing and Paying Income Taxes

Income Tax Return
Penalties
Estimated Tax
U.S. Real Property Interest

Accounting Methods

Accounting Periods

Recordkeeping

Income, Deductions, and Special Provisions

Costs of Going Into Business
Related Persons
Income From Qualifying Shipping Activities
Election to Expense Qualified Refinery Property
Deduction to Comply With EPA Sulfur Regulations
Energy-Efficient Commercial Building Property Deduction
Corporate Preference Items
Dividends-Received Deduction
Extraordinary Dividends
Below-Market Loans
Charitable Contributions
Capital Losses
Net Operating Losses
At-Risk Limits
Passive Activity Limits

Figuring Tax

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

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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