Corporation taxes

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Unless otherwise indicated, the informa- tion included in these tax articles is based on federal (IRS) regulations. State tax law often varies from federal tax law.

QUICK INDEX TO TOPICS General Automobiles Income/Loss Investments, Property & Stock Travel & Entertainment Other Corporate Issues

Topics
	General	[top]
	Address change: Notifying IRS of address change
	Administrative appeal of IRS levies
	Mailing: “Timely mailing equals timely filing” rule applies when you use designated private delivery service
	Automobiles	[top]
	Depreciation rules for automobiles
	Automobiles: Tax benefits for buying hybrid automobiles
	Heavy trucks and vans: Faster write-off for heavy trucks and vans
	New car: Tax strategies for business people stepping up to a new car
	Income/Loss	[top]
	Barter income: Taxation of barter income
	Corporate alternative minimum tax: Overview
	Corporate alternative minimum tax: Small corporation exemption from the alternative minimum tax
	Corporate current and accumulated earnings and profits
	Investments, Property & Stock	[top]
	Corporate capital gains and losses: An overview
	Deductions: Code Section 179 expense election
	Deductions: Corporate dividends-received deduction
	Exchanges: Deferred like-kind exchanges
	Installment sales: Using installment sales to sell property or a business
	Property: Contributing property to your corporation
	Property dividends
	Sale of small business stock: Elective rollover and 50% exclusion of gain from sale of qualified small business stock
	Sale of trade or business property (including recapture rules)
	Travel & Entertainment	[top]
	Business meals and entertainment
	Business travel away from home (within the U.S.)
	Deducting the costs of a spouse on a business trip
	Foreign business travel
	Frequent flyer miles: Taxation of frequent flyer miles
	Local transportation costs
	Other Corporate Issues	[top]
	Corporate charitable contribution limitation
	Retirement: Types of retirement plans
	S corporations: Avoiding inadvertent termination of S corporation status
	S corporations: Choosing between a qualified subchapter S trust (QSST) or an electing small business trust (ESBT) to hold S corporation stock
	S corporations: Why what an S shareholder reports is different from what he receives