Table of Contents
- Publication 542 - Introductory Material
- Publication 542 - Main Contents
- Businesses Taxed as Corporations
- Property Exchanged for Stock
- Capital Contributions
- Filing and Paying Income Taxes
- Accounting Methods
- 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
- Accumulated Earnings Tax
- Distributions to Shareholders
- How To Get Tax Help
- Index
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