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 revision Publication 542 (Print version PDF | HTML | eBook EPUB) Recent developments None at this time. Other items you may find useful All Publication 542 revisions About Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds) About Publication 535, Business Expenses About Publication 538, Accounting Periods and Methods Other current products Related items About Form 1120, U.S. Corporation Income Tax Return About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 1128, Application to Adopt, Change or Retain a Tax Year About Form 3115, Application for Change in Accounting Method About Form 3800, General Business Credit About Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax About Form 8283, Noncash Charitable Contributions About Form 8832, Entity Classification Election
