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Publication 542 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Accumulated earnings tax, Important Change for 2003, Accumulated Earnings Tax
Alcohol used as fuel credit, General business credit.
Alternative minimum tax (AMT), Alternative Minimum Tax (AMT)
Amended return, Amended return.
Amortization:
Business start-up costs, Business start-up costs.
Going into business, Going Into Business
Organizational costs, Organizational costs.
Assistance (see Tax help)
At-risk limits, At-Risk Limits

B

Backup withholding, Backup withholding.
Below-market loans, Below-Market Loans
Business start-up costs, Business start-up costs.

C

Capital contributions, Capital Contributions
Capital losses, Capital Losses
Charitable contributions, Charitable Contributions
Childcare facilities and services credit, General business credit.
Closely held corporation:
At-risk limits, Closely held corporation.
Passive activity limits, Closely held corporation.
Comments, Comments and suggestions.
Corporate preference items, Corporate Preference Items
Corporation, business taxed as, Business Taxed as a Corporation
Credits:
Alcohol used as fuel, General business credit.
Contributions to community development corporations, General business credit.
Disabled access, General business credit.
Employer-provided childcare facilities and services, General business credit.
Empowerment zone and renewal community employment, General business credit.
Enhanced oil recovery, General business credit.
Federal tax on fuels, Credits
Foreign tax, Credits
General business, General business credit.
Indian employment, General business credit.
Investment, General business credit.
Low-income housing, General business credit.
New markets, General business credit.
New York Liberty Zone business employee, General business credit.
Orphan drug, General business credit.
Pension plan startup costs, General business credit.
Possessions corporation tax, Credits
Prior year minimum tax, Credits
Qualified electric vehicle, Credits
Qualified zone academy bond, Credits
Renewable electricity production, General business credit.
Research, General business credit.
Tips, credit for taxes on, General business credit.
Welfare-to-work, General business credit.
Work opportunity, General business credit.

D

Disabled access credit, General business credit.
Distributions:
Money or property., Money or Property Distributions
Other, Constructive Distributions
Reporting, Reporting Dividends and Other Distributions
Stock or stock rights, Distributions of Stock or Stock Rights
To shareholders, Distributions to Shareholders
Dividends-received deduction, Dividends-Received Deduction, Dividends-received deduction.

E

Empowerment zone and renewal community employment credit, General business credit.
Enhanced oil recoverycredit, General business credit.
Estimated tax, Estimated Tax
Extraordinary dividends, Extraordinary Dividends

F

Federal tax on fuels, credit, Credits
Figuring:
NOL carryovers, Figuring the NOL Carryover
NOLs, Figuring the NOL
Tax, Figuring Tax
Taxable income, Figuring Taxable Income
Foreign tax credit, Credits
Form:
1096, Form 1099–DIV.
1099–DIV, Form 1099–DIV.
1118, Credits
1120, Which form to file., Form 1120
1120X, Amended return., Refunds., For a carryback.
1120–A, Which form to file., Form 1120–A
1120–W, How to figure each required installment.
1138, Carryback expected.
1139, Refunds., For a carryback.
2220, Form 2220.
3468, General business credit.
3800, Who must file Form 3800.
4255, Recapture Taxes
4466, Useful Items - You may want to see:
4562, How to make the choice.
4626, Form 4626.
5452, Form 5452.
5735, Credits
5884, General business credit.
6478, General business credit.
6765, General business credit.
7004, Extension of time to file.
8109, How to pay estimated tax.
8586, General business credit.
8611, Recapture Taxes
8810, Who must file Form 3800.
8820, General business credit.
8826, General business credit.
8827, Credits
8830, General business credit.
8832, Business formed after 1996.
8834, Credits, Recapture Taxes
8835, General business credit.
8844, General business credit.
8845, General business credit., Recapture Taxes
8846, General business credit.
8847, General business credit.
8860, Credits
8861, General business credit.
8874, General business credit., Recapture Taxes
8881, General business credit.
8882, General business credit., Recapture Taxes
8884, General business credit.
8886, Important Reminders
Free tax services, How To Get Tax Help

G

Going into business, Going Into Business

H

Help (see Tax help)

I

Income tax returns, Income Tax Return
Indian employment credit, General business credit.
Investment credit, General business credit.

L

Loans, below-market, Below-Market Loans
Low-income housing credit, General business credit.

M

Minimum tax credit, Credits
More information (see Tax help)

N

Net operating losses, Net Operating Losses
New markets credit, General business credit.
New York Liberty Zone business employee credit, General business credit.
Nontaxable exchange of property for stock, Property Exchanged for Stock

O

Organization costs, Organizational costs.
Orphan drug credit, General business credit.

P

Paid-in capital, Paid-in capital.
Passive activity limits, Passive Activity Limits
Paying estimated tax, How to pay estimated tax.
Penalties:
Estimated tax, Underpayment penalty.
Late filing of return, Penalty for late filing of return.
Late payment of tax, Penalty for late payment of tax.
Trust fund recovery, Trust fund recovery penalty.
Pension plan startup costs credit, General business credit.
Personal service corporation:
Figuring tax, Qualified personal service corporation.
Passive activity limits, Personal service corporation.
Possessions corporation tax credit, Credits
Preference items, Corporate Preference Items
Publications (see Tax help)

Q

Qualified electric vehicle credit, Credits
Qualified zone academy bond credit, Credits

R

Recapture taxes:
Employer-provided childcare facilities and services, Recapture Taxes
Indian employment credit, Recapture Taxes
Investment credit, Recapture Taxes
Low-income housing credit, Recapture Taxes
New markets credit, Recapture Taxes
Qualified electric vehicle credit, Recapture Taxes
Related persons, Related Persons
Renewable electricity production credit, General business credit.
Reportable transactions, Important Reminders
Research credit, General business credit.
Retained earnings, Accumulated Earnings Tax

S

Sample returns:
Form 1120, Form 1120
Form 1120–A, Form 1120–A
Start-up costs, Business start-up costs.
Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help
Tax rate schedule, Tax Rate Schedule
Tax, figuring, Figuring Tax
Taxable income, figuring, Figuring Taxable Income
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Tips, taxes on, General business credit.
Trust fund recovery penalty, Trust fund recovery penalty.
TTY/TDD information, How To Get Tax Help

W

Welfare-to-work credit, General business credit.
Work opportunity credit, General business credit.