)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
Current revision
Recent developments
None at this time.
Other items you may find useful
About Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds)
About Publication 535, Business Expenses