U.S. Income Tax Return for Regulated Investment Companies
Section references are to the Internal Revenue Code unless otherwise noted.
2008
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 Methodsof Tax Payment
- Estimated Tax Payments
- Interest and Penalties
- Accounting Methods
- Accounting Periods
- Rounding Off toWhole Dollars
- Recordkeeping
- Other Forms That May Be Required
- Statements
- Specific Instructions
- Period Covered
- Name and Address
- Item B. Date RIC Was Established
- Item C. EmployerIdentification Number (EIN)
- Item D. Total Assets
- Item E. Final Return, Name Change, Address Change, or Amended Return
- Part I—InvestmentCompany Taxable Income
- Part II — Tax on Undistributed Net Capital Gain Not Designated Under Section 852(b)(3)(D)
- Schedule A—Deduction for Dividends Paid
- Schedule B—Income From Tax-Exempt Obligations
- Schedule J—Tax Computation
- Line 1
- Line 2a–Tax on Investment Company Taxable Income
- Line 2b–Capital Gains Tax
- Line 2c–Alternative Minimum Tax (AMT)
- Line 2d—Income Tax
- Line 3a– Foreign Tax Credit
- Line 3b–Credit from Form 8834
- Line 3c–General Business Credit
- Line 3d–Other Credits
- Line 5– Personal Holding Company Tax
- Line 6–Other Taxes
- Line 7–Total Tax
- Schedule K–Other Information
- Schedule L–Balance Sheets per Books
- Schedule M–1
- Instructions for Form 1120-RIC - Notices
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