About Form 1120-PC Additional Publications You May Find Useful

About Publication 535

Publication 535 discusses common business expenses and explains what is and is not deductible. This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.

About Publication 538

Publication 538 explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.

About Publication 542

Publication 542 discusses the general tax laws that apply to ordinary domestic corporations.

About Publication 947

Publication 947 discusses who can represent a taxpayer before IRS and what forms or documents are used to authorize a representative. Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before IRS. This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.

About Publication 5292

A person that is required to include amounts in income under section 965 in its 2017 taxable year, whether because it is itself a United States shareholder of a deferred foreign income corporation or because it is a direct or indirect partner in a domestic partnership or a shareholder in an S corporation that is a United States shareholder of a deferred foreign income corporation, is required to report amounts under section 965 on a 2017 return.