U.S. Property and Casualty Insurance Company Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
2007
Table of Contents
- Instructions for Form 1120-PC - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- When To File
- Who Must Sign
- Paid Preparer Authorization
- Statements
- Assembling the Return
- Depository Methods of Tax Payment
- Estimated Tax Payments
- Interest and Penalties
- Accounting Methods
- Accounting Period
- Rounding Off To Whole Dollars
- Recordkeeping
- Other Forms and Statements That May Be Required
- Specific Instructions
- Period Covered
- Name and Address
- Item A. Identifying Information
- Item B. Employer Identification Number (EIN)
- Item D. Section 953 Elections
- Item E. Final Return, Name Change, Address Change, or Amended Return
- Taxable Income
- Tax Computation and Payments
- Schedule A—Taxable Income
- Schedule B, Part I—Taxable Investment Income of Electing Small Companies
- Schedule B, Part II—Invested Assets Book Values
- Schedule C—Dividends and Special Deductions
- Schedule E—Premiums Earned
- Schedule F—Losses Incurred
- Schedule G—Other Capital Losses
- Schedule H—Special Deduction and Ending Adjusted Surplus for Section 833 Organizations
- Schedule I—Other Information
- Schedule L—Balance Sheet per Books
- Schedule M-1— Reconciliation of Income (Loss) per Books With Income per Return
- Instructions for Form 1120-PC - Notices
- Index
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