Index

A

Accounting methods, Accounting Methods
Accrual method, Accrual method.
Change in accounting method
Section 481(a) adjustment., Change in accounting method.
Mark-to-market accounting method, Mark-to-market accounting method.
Nonaccrual experience method, Nonaccrual experience method.
Percentage of completion method, Percentage of completion method.
Accounting periods, Accounting Periods
Accumulated earnings tax, Accumulated Earnings Tax
Alternative minimum tax (AMT), Alternative Minimum Tax (AMT)
At-risk limits, At-Risk Limits

B

Backup withholding, Backup withholding.
Below-market loans, Below-Market Loans

C

Capital contributions, Capital Contributions
Capital losses, Capital Losses
Charitable contributions, Charitable Contributions
Closely held corporation:
At-risk limits, Closely held corporation.
Closely held corporations:, Closely held corporations.
Comments, Comments and suggestions.
Corporate preference items, Corporate Preference Items
Corporations, businesses taxed as, Businesses Taxed as Corporations
Credits, Credits
Credits:
Foreign tax, Credits
General business credit, Credits
Prior year minimum tax, Credits

D

Distributions:
Money or property., Money or Property Distributions
Other, Constructive Distributions
Reporting, Reporting Dividends and Other Distributions
Stock or stock rights, Distributions of Stock or Stock Rights
To shareholders, Distributions to Shareholders
Dividends-received deduction, Dividends-Received Deduction

E

EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS).
Electronic filing, Electronic filing.
Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction
Estimated tax, Estimated Tax
Extraordinary dividends, Extraordinary Dividends

G

Going into business, Costs of Going Into Business

I

Income tax returns, Income Tax Return

L

Loans, below-market, Below-Market Loans

M

Minimum tax credit, Credits

N

Net operating losses, Net Operating Losses
Nontaxable exchange of property for stock, Property Exchanged for Stock

P

Paid-in capital, Paid-in capital.
Passive activity limits, Passive Activity Limits
Paying estimated tax, How to pay estimated tax.
Penalties
Other, Other penalties.
Trust fund recovery, Trust fund recovery penalty.
Penalties:
Estimated tax, Underpayment penalty.
Late filing of return, Late filing of return.
Late payment of tax, Late payment of tax.
Personal service corporation:
Figuring tax, Qualified personal service corporation.
Personal service corporations:, Personal service corporations.
Preference items, Corporate Preference Items

Q

Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property
Qualifying shipping activities, income from, Income From Qualifying Shipping Activities

R

Recapture taxes:
Childcare facilities and services credit , Recapture Taxes
Indian employment credit, Recapture Taxes
Investment credit, Recapture Taxes
Low-income housing credit, Recapture Taxes
New markets credit, Recapture Taxes
Qualified plug-in electric and electric vehicle credit, Recapture Taxes
Recordkeeping, Recordkeeping
Related persons, Related Persons
Retained earnings, Accumulated Earnings Tax

S

Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help
Tax rate schedule, Tax Rate Schedule
Tax, figuring, Figuring Tax
Taxpayer Advocate, Contacting your Taxpayer Advocate.
TTY/TDD information, How To Get Tax Help

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