U.S. Income Tax Return of a Foreign Sales Corporation
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 12/2008
Table of Contents
- General Instructions
- Purpose of Form
- FSC Repeal and Extraterritorial Income Exclusion
- Pre-Repeal FSC Rules
- Who Must File
- When To File
- Where To File
- Who Must Sign
- Paid Preparer Authorization
- Other Forms and Statements That May Be Required
- Assembling the Return
- Accounting Methods
- Accounting Period
- Rounding Off ToWhole Dollars
- Recordkeeping
- Payment of Tax Due
- Estimated Tax Payments
- Interest and Penalties
- Specific Instructions
- Instructions for Form 1120-FSC - Notices
- Instructions for Form 1120-FSC - Additional Material
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