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Section 280H Limitations for a Personal Service Corporation (PSC)
Schedule O (Form 1120), Consent Plan and Apportionment Schedule for a Controlled Group, was developed to carry out the provisions reflected in the revisions to the regulations under sections 1561 and 1563 and includes the information formerly reported on Schedule J of Form 1120, or the applicable tax computation schedule, and the previously required attachment.
Form #:  Schedule H (Form 1120 )
Agency:  Department of the Treasury
Bureau:  Internal Revenue Service
Common Name:   Form 1120, U.S. Corp. Income Tax Return, Schedule D, Capital Gains and Losses, Schedule H, Section 280H Limitations for a Personal Service Corporation (PSC), Schedule N, Foreign .........
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