Instructions For Form 1120-Pc - 2006 Page 20
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20Index
A
Disclosure statement . . . . . . . 4
M
H . . . . . . . . . . . . . . . . . . . . . . . . 17
I . . . . . . . . . . . . . . . . . . . . . . . . . 17
Accounting methods . . . . . . . . 4
Minimum tax:
L . . . . . . . . . . . . . . . . . . . . . . . . 18
Alternative . . . . . . . . . . . . . . . . 6
Accounting period (tax
E
M-1 . . . . . . . . . . . . . . . . . . . . . 18
Prior year, credit for . . . . . . 7
year) . . . . . . . . . . . . . . . . . . . . . 4
Electronic deposit of tax
M-3 . . . . . . . . . . . . . . . . . . . . . . 5
Address Change . . . . . . . . . . . . 6
refund of $1 million or
Section 953 Election . . . . . . . . 6
Adjustments to shareholders’
more . . . . . . . . . . . . . . . . . . . . . 8
N
Special estimated tax
equity . . . . . . . . . . . . . . . . . . . 18
Electronic federal tax payment
NAIC annual statement . . . . . 3
payments:
Affiliated group . . . . . . . . . . . . 17
system (EFTPS) . . . . . . . . . . 3
Name change . . . . . . . . . . . . . . 6
Prior year(s) special
Amended return . . . . . . . . . . . . 6
Employer identification
Net operating loss . . . . . . . . . 13
estimated tax payments
number (EIN) . . . . . . . . . . . . . 6
Assembling the return . . . . . . 3
to be applied . . . . . . . . . . . 7
Estimated tax:
O
Tax benefit rule . . . . . . . . . . . 7
Payments . . . . . . . . . . . . . 3, 7
B
Other deductions . . . . . . . . . . 12
Penalty . . . . . . . . . . . . . . . . 4, 8
Backup withholding . . . . . . . . . 8
Overpaid estimated tax . . . . . 8
T
Extension of time to file . . . . . 2
Business startup
Owner’s country . . . . . . . . . . . 18
Tax and payments . . . . . . . . . . 6
expenses . . . . . . . . . . . . . . . . . 9
Tax rate schedule . . . . . . . . . . 6
F
P
Tax-exempt securities . . . . . 18
Final return . . . . . . . . . . . . . . . . . 6
C
Paid preparer
Travel, meals, and
Foreign corporations . . . . . . . . 7
Charitable
authorization . . . . . . . . . . . . . 3
entertainment . . . . . . . . . . . 12
Foreign person . . . . . . . . . . . . 18
contributions . . . . . . . . . . . . 10
Penalties . . . . . . . . . . . . . . . . 4, 8
Foreign tax credit . . . . . . . . . . . 6
Consolidated return . . . . . . . . . 5
Pension, profit-sharing, etc.
U
Forms and publications, how
Controlled group:
plans . . . . . . . . . . . . . . . . . . . . 11
Unresolved tax issues . . . . . . 1
to get . . . . . . . . . . . . . . . . . . . . 2
Brother-Sister . . . . . . . . . . . . 6
Period covered . . . . . . . . . . . . . 5
Combined group . . . . . . . . . 6
Personal holding company
W
Member of . . . . . . . . . . . . . . . 6
G
tax . . . . . . . . . . . . . . . . . . . . . . . 7
When to file, extension . . . . . . 2
Parent-Subsidiary . . . . . . . . 6
General business credit . . . . . 7
Private delivery services . . . . 2
Where to file . . . . . . . . . . . . . . . . 2
Golden parachute
Who must file:
D
payments . . . . . . . . . . . . . . . . 9
R
Exceptions . . . . . . . . . . . . . . . 2
Deductions . . . . . . . . . . . . . . . . . 9
Recordkeeping . . . . . . . . . . . . . 4
Life insurance
Definitions:
I
Related party
companies . . . . . . . . . . . . . 2
100% dividend . . . . . . . . . . 14
Insurance liabilities . . . . . . . . 18
transactions . . . . . . . . . . . . . . 9
Who must sign . . . . . . . . . . . . . 3
Acquisition date . . . . . . . . . 14
Interest due on late payment
Worksheet for Schedule
Applicable interest
of tax . . . . . . . . . . . . . . . . . . . . . 4
C . . . . . . . . . . . . . . . . . . . . . . . . 16
S
rate . . . . . . . . . . . . . . . . . . . 15
Schedule:
Applicable statutory
■
L
A . . . . . . . . . . . . . . . . . . . . . . . . . 8
premium recognition
Limitation on
B, Part I . . . . . . . . . . . . . . . . . 13
pattern . . . . . . . . . . . . . . . . 15
dividends-received
B, Part II . . . . . . . . . . . . . . . . 14
Prorated amounts . . . . . . . 14
deduction . . . . . . . . . . . . . . . 15
C . . . . . . . . . . . . . . . . . . . . . . . . 14
Undiscounted unearned
Limitations on
E . . . . . . . . . . . . . . . . . . . . . . . . 15
premiums . . . . . . . . . . . . . 15
deductions . . . . . . . . . . . . . . . 9
F . . . . . . . . . . . . . . . . . . . . . . . . 16
Depository methods of tax
G . . . . . . . . . . . . . . . . . . . . . . . 17
Lobbying expenses . . . . . . . . 13
payment . . . . . . . . . . . . . . . . . . 3
-20-
Instructions for Form 1120-PC
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Parent category: Financial