Publication 542, Corporations
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
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