IRS Logo
Print - Click this link to Print this page

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.


Current Products


Recent Developments


Other Items You May Find Useful

All Publication 542 Revisions

Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds)

Publication 535, Business Expenses

Publication 538, Accounting Periods and Methods

Additional Publications You May Find Useful

Other Current Products


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.

Page Last Reviewed or Updated: 02-Aug-2016