Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication discusses the general tax laws that apply to ordinary domestic corporations. It explains the tax law in plain language so it will be easier to understand. However, the information given does not cover every situation and is not intended to replace the law or change its meaning.
Note. This publication is not revised on an annual basis. To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www.irs.gov/formspubs.
Internal Revenue Service
Business, Exempt Organizations and International Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
510 Excise Taxes (Including Fuel Tax Credits and Refunds)
535 Business Expenses
538 Accounting Periods and Methods
544 Sales and Other Dispositions of Assets
550 Investment Income and Expenses
925 Passive Activity and At-Risk Rules
946 How to Depreciate Property
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