U.S. Income Tax Return for Regulated Investment Companies
Section references are to the Internal Revenue Code unless otherwise noted.
2007
Table of Contents
- Instructions for Form 1120-RIC - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- General Requirements To Qualify as a RIC
- Other Requirements
- Definition of a Fund
- When To File
- Who Must Sign
- Paid Preparer Authorization
- Assembling the Return
- Depository Methods of Tax Payment
- Estimated Tax Payments
- Interest and Penalties
- Accounting Methods
- Accounting Periods
- Rounding Off to Whole Dollars
- Recordkeeping
- Other Forms That May Be Required
- Statements
- Specific Instructions
- Period Covered
- Name and Address
- Item B. Date RIC Was Established
- Item C. Employer Identification Number (EIN)
- Item D. Total Assets
- Item E. Final Return, Name Change, Address Change, or Amended Return
- Part I—Investment Company Taxable Income
- Schedule A—Deduction for Dividends Paid
- Schedule B—Income From Tax-Exempt Obligations
- Schedule J—Tax Computation
- Schedule K-Other Information
- Schedule L-Balance Sheets per Books
- Schedule M-1
- Instructions for Form 1120-RIC - Notices
- Index
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