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.
Other Items You May Find Useful
Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds)
Publication 535, Business Expenses
Publication 538, Accounting Periods and Methods
Comment on Publication 542
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
Caution: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.