Instructions for  
Form 1120-SF - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Form 1120-SF and its instructions, such as legislation enacted after they were published, go to  
www.irs.gov/form1120sf.

What's New

For tax years beginning in 2013, the tax rate on a fund's modified gross income has increased to 39.6%.


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