Index of Publication 542

A

Accounting methods, Accounting Methods

Accrual method, Accrual method.

Change in accounting method:

Section 481(a) adjustment., Change in accounting method.

Mark-to-market accounting method, Mark-to-market accounting method.

Nonaccrual experience method, Nonaccrual experience method.

Percentage of completion method, Percentage of completion method.

Accounting periods, Accounting Periods

Accumulated earnings tax, Accumulated Earnings Tax

Alternative minimum tax (AMT), Alternative Minimum Tax (AMT)

At-risk limits, At-Risk Limits

B

Backup withholding, Backup withholding.

Below-market loans, Below-Market Loans

C

Capital contributions, Capital Contributions

Capital losses, Capital Losses

Charitable contributions, Charitable Contributions

Closely held corporation:

At-risk limits, Closely held corporation.

Closely held corporations, Closely held corporations.

Comments, Comments and suggestions.

Corporate preference items, Corporate Preference Items

Corporations, businesses taxed as, Businesses Taxed as Corporations

Credits:

Foreign tax,

General business credit,

Prior year minimum tax,

D

Distributions:

Money or property., Money or Property Distributions

Other, Constructive Distributions

Reporting, Reporting Dividends and Other Distributions

Stock or stock rights, Distributions of Stock or Stock Rights

To shareholders, Distributions to Shareholders

Dividends-received deduction, Dividends-Received Deduction

E

EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS).

Electronic filing, Electronic filing.

Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction

Estimated tax, Estimated Tax

Extraordinary dividends, Extraordinary Dividends

F

Figuring:

NOL carryovers, Figuring the NOL Carryover

Tax, Figuring Tax

Foreign tax credit,

Form:

1096, File Form 1099-DIV, Dividends and Distributions,...

1099–DIV, Form 1099-DIV.

1118,

1120, Which form to file.

1120-W, How to figure each required installment.

1120X, When you carry back a capital loss to an..., If a corporation carries back the NOL, it...

1138, If a corporation expects to have an NOL in...

1139, When you carry back a capital loss to an..., If a corporation carries back the NOL, it...

2220, Form 2220.

3800, , Recapture Taxes

4255, Recapture Taxes

4626, Form 4626.

5452, Form 5452.

7004, Extension of time to file.

8611, Recapture Taxes

8827,

8832, The following businesses formed after 1996...

8834, Recapture Taxes

8845, Recapture Taxes

8874, Recapture Taxes

8882, Recapture Taxes

8912,

G

Going into business, Costs of Going Into Business

I

Income tax returns, Income Tax Return

L

Loans, below-market, Below-Market Loans

M

Minimum tax credit,

N

Net operating losses, Net Operating Losses

Nontaxable exchange of property for stock, Property Exchanged for Stock

P

Paid-in capital, Paid-in capital.

Passive activity limits, Passive Activity Limits

Paying estimated tax, How to pay estimated tax.

Penalties:

Other, Other penalties.

Trust fund recovery, Trust fund recovery penalty.

Personal service corporation:

Figuring tax, Qualified personal service corporation.

Personal service corporations, Personal service corporations.

Preference items, Corporate Preference Items

Q

Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property

Qualifying shipping activities, income from, Income From Qualifying Shipping Activities

R

Recapture taxes:

Childcare facilities and services credit, Recapture Taxes

Indian employment credit, Recapture Taxes

Investment credit, Recapture Taxes

Low-income housing credit, Recapture Taxes

New markets credit, Recapture Taxes

Qualified plug-in electric and electric vehicle credit, Recapture Taxes

Recordkeeping, Recordkeeping

Related persons, Related Persons

Retained earnings, Accumulated Earnings Tax

S

Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help

Tax rate schedule, Tax Rate Schedule

Tax, figuring, Figuring Tax

Taxpayer Advocate, Contacting your Taxpayer Advocate.

TTY/TDD information, How To Get Tax Help