Corporations

Table of Contents

For Use in Preparing 2001 Returns

• Important Change for 2001
• Important Reminders
• Introduction
• Topics and Useful Items
• Business Taxed as a Corporation
• Exchange of Property for Stock
• Capital Contributions
• Paying and Filing Income Taxes
• Income and Deductions
• Figuring Taxable Income
• Figuring Tax
• Accumulated Earnings Tax
• Distributions to Shareholders
• How To Get Tax Help

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