Publication 542
Corporations

For use in preparing 2002 Returns

Table of Contents

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Publication 542, Corporations

• Important Changes for 2002
• Important Change for 2003
• Important Reminder
• 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
    • Figuring the NOL
    • Claiming the NOL Deduction
    • Figuring the NOL Carryover
  • 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
    • Page 1
    • Page 2
  • Form 1120
    • Page 1
    • Page 2
    • Page 3
    • Page 4
• How To Get Tax Help

Index

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A

• Accounting method
• Accumulated earnings tax
• Alternative minimum tax (AMT)
• Amended return
• At-risk limits

B

• Backup withholding

C

• Capital contributions
• Capital losses
• Charitable contributions
• Closely held corporation, At-risk limits
• Closely held corporation, Passive activity limits
• Corporation, business taxed as
• Credits, Federal tax on fuels
• Credits, General business

D

• Distributions, Money or property.
• Distributions, Other
• Distributions, Reporting
• Distributions, Stock or stock rights
• Distributions, To shareholders
• Dividends-received deduction
• Dividends-received deduction

E

• Estimated tax
• Extraordinary dividends

F

• Figuring, NOL carryovers
• Figuring, NOLs
• Form, 1096
• Form, 1099-DIV
• Form, 1118
• Form, 1120-A
• Form, 1120-W
• Form, 1120X
• Form, 1120X
• Form, 1138
• Form, 1139
• Form, 1139
• Form, 2220
• Form, 3468
• Form, 3800
• Form, 4255
• Form, 4466
• Form, 4562
• Form, 4626
• Form, 5452
• Form, 5735
• Form, 5884
• Form, 6478
• Form, 6765
• Form, 7004
• Form, 8109
• Form, 8582-CR
• Form, 8586
• Form, 8611
• Form, 8820
• Form, 8826
• Form, 8827
• Form, 8830
• Form, 8832
• Form, 8834
• Form, 8834
• Form, 8835
• Form, 8844
• Form, 8845
• Form, 8845
• Form, 8846
• Form, 8847
• Form, 8860
• Form, 8861
• Form, 8874
• Form, 8874
• Form, 8881
• Form, 8882
• Form, 8884
• Form, 8886

G

• Going into business

I

• Income tax returns

L

• Loans, below-market

N

• Net operating losses
• Nontaxable exchange of property for stock

O

• Organization costs

P

• Paid-in capital
• Passive activity limits
• Penalties, Estimated tax
• Penalties, Late filing of return
• Penalties, Late payment of tax
• Penalties, Trust fund recovery
• Personal service corporation, Figuring tax
• Personal service corporation, Passive activity limits
• Preference items

R

• Related persons

S

• Sample returns, Form 1120
• Sample returns, Form 1120-A
• Start-up costs
• Suggestions

T

• Tax rate schedule
• Tax, figuring
• Taxable income, figuring
• Taxpayer Advocate
• TTY/TDD information