About Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC)

 

알림: 역사 콘텐츠


본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

A personal service corporation (PSC) that elects to have a tax year other than a calendar year uses this schedule to:

  • determine if the PSC meets the minimum distribution requirement for the tax year, or
  • figure the limits on deductions if the requirement is not met.

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