Table of Contents

• Publication 542 - Introductory Material
  • Introduction
  • Useful Items - You may want to see:
• Publication 542 - Main Contents
  • Businesses Taxed as Corporations
    • Personal services.
    • Employee-owners.
    • Other rules.
    • Other rules.
  • Property Exchanged for Stock
    • Nonqualified preferred stock.
    • Liabilities.
    • Election to reduce basis.
  • Capital Contributions
  • Filing and Paying Income Taxes
    • Income Tax Return
    • Penalties
    • Estimated Tax
    • U.S. Real Property Interest
  • Accounting Methods
    • Section 481(a) adjustment.
  • 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
• Index