Publication 542 |
2001 Tax Year |
Introduction
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.
Some corporations may meet the qualifications for electing to be S
corporations. For information on S corporations, see the instructions
for Form 1120S, U.S. Income Tax Return for an S Corporation.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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