Instructions For Form 990-C - Farmers' Cooperative Association Income Tax Return - 2001 Page 19
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19Index
A
E
L
Rents (income) . . . . . . . . . 7
Accounting methods . . . . . . 4
Electronic Federal Tax
Limitations on deductions . . 7
Repairs and maintenance . . 8
Payment System
Accounting periods . . . . . . 4
Lobbying expenses . . . . . 11
(EFTPS) . . . . . . . . . . . . 5
Address change . . . . . . . . . 6
S
Employee benefit
Affiliated group . . . . . . . . 18
N
Salaries and wages . . . . . . 8
programs . . . . . . . . . . . 10
Alternative minimum tax . . 16
Name change . . . . . . . . . . 6
Schedule:
Employer identification
Amended return . . . . . . . . . 6
A . . . . . . . . . . . . . . . . . 12
Net operating loss . . . . . . 11
number (EIN) . . . . . . . . . 6
C . . . . . . . . . . . . . . . . . 13
Assembling the return . . . . 4
Nonpatronage income . . . 15
Estimated tax:
H . . . . . . . . . . . . . . . . . 14
Overpaid . . . . . . . . . . . . 5
J . . . . . . . . . . . . . . . . . 15
B
O
Payments . . . . . . . . . . . . 5
L . . . . . . . . . . . . . . . . . 17
Backup withholding . . . . . 12
Other deductions . . . . . . . 10
M-1 . . . . . . . . . . . . . . . 17
Bad debts . . . . . . . . . . . . . 8
Other income . . . . . . . . . . . 7
N . . . . . . . . . . . . . . . . . 17
F
Balance sheets . . . . . . . . 17
Final return . . . . . . . . . . . . 6
Business start-up
P
Foreign financial
T
expenses . . . . . . . . . . . . 8
Paid preparer
account . . . . . . . . . . . . 17
Tax Computation . . . . . . . 15
authorization . . . . . . . . . 2
Foreign tax credit . . . . . . . 16
Tax issues, unresolved . . . . 1
C
Passive activity limitations . .
Forms and publications,
Tax rate schedule . . . . . . 16
Capital gain net income . . . 7
. . . . . . . . . . . . . . . . . . . 8
how to get . . . . . . . . . . . 1
Taxes and licenses . . . . . . 8
Charitable contributions . . . 9
Patronage dividends . . . . 15
Travel, meals, and
Closely held cooperative . . . 8
Payments:
G
entertainment . . . . . . . . 10
Estimated tax . . . . . . . . 12
Compensation of officers . . 8
General business credit . . 16
Penalties . . . . . . . . . . . . . . 5
Consolidated return . . . . . . 3
Golden parachute
W
Penalty:
Controlled group:
payments . . . . . . . . . . . . 8
When to file . . . . . . . . . . . . 2
Estimated tax . . . . . . . . 12
Member of . . . . . . . . . . 15
Gross receipts . . . . . . . . . . 6
Where to file . . . . . . . . . . . 2
Pension, profit-sharing,
Corporate tax shelters . . . . 4
Who must file . . . . . . . . . . 2
etc., plans . . . . . . . . . . 10
Cost of goods sold . . . . . . 12
I
Who must sign . . . . . . . . . . 2
Possessions tax credit . . . 16
Income . . . . . . . . . . . . . . . 6
Worksheet:
Private delivery services . . . 2
D
Initial return . . . . . . . . . . . . 6
Schedule C . . . . . . . . . 14
Deductions . . . . . . . . . . . . 7
Interest due:
Worksheets:
Q
Depletion . . . . . . . . . . . . . 10
Late payment of tax . . . . 5
Controlled group
Qualified written notice
Depository method of tax
members, tax
Interest expense . . . . . . . . 9
of allocation . . . . . . . . . 15
payment . . . . . . . . . . . . . 5
computation . . . . . . . 15
Interest income:
Depreciation . . . . . . . . . . 10
Written notice of
Taxable . . . . . . . . . . . . . 7
R
Direct deposit of refund . . 12
allocation . . . . . . . . . . . 15
Inventory:
Recapture taxes . . . . . . . 17
Dividend income . . . . . . . . 7
Section 263A
Reconciliation of income . . 17
Dividends – received
uniform
deduction . . . . . . . . . . . 13
Recordkeeping . . . . . . . . . 5
capitalization
rules . . . . . . . . . . . 7, 12
Related party
Valuation methods . . . . 13
transactions . . . . . . . . . . 8
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