Instructions For Form 1120-Pc - 2001 Page 20
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20Index
A
Direct deposit of tax
Prior year, credit for . . . . 7
Special estimated tax
refund of $1 million or
payments:
Accounting methods:
more . . . . . . . . . . . . . . . 9
Prior year(s) special
Change in accounting
N
estimated tax
method . . . . . . . . . . . . 5
NAIC annual statement . . . 4
payments to be
Address Change . . . . . . . . 6
E
Name Change . . . . . . . . . . 6
applied . . . . . . . . . . . . 9
Address:
Electronic Federal Tax
Net operating loss . . . . . . 14
Tax benefit rule . . . . . . . 9
Change of address . . . . . 6
Payment System (EFTPS):
Stock ownership in
Adjustments to
Depositing on time . . . . . 5
O
foreign corporations . . . . 5
shareholders’ equity . . . 19
Employer identification
Other deductions . . . . . . . 13
Affiliated group . . . . . . . . 18
number . . . . . . . . . . . . . 6
Owner’s country . . . . . . . . 18
T
Amended Return . . . . . . . . 6
Estimated tax payments . . . 9
Tax and payments . . . . . . . 7
Assembling the return . . . . 5
Estimated tax payments:
P
Tax computation
Estimated tax penalty . . . 6
Paid preparer
worksheet for members
Overpaid of estimated
B
authorization . . . . . . . . . 3
of a controlled group . . . . 7
tax . . . . . . . . . . . . . . . 6
Backup withholding . . . . . . 9
Parent-subsidiary
Tax rate schedule . . . . . . . 7
Extension of time to file . . . 2
Business startup
controlled group . . . . . . 18
Tax-exempt securities . . . 19
expenses . . . . . . . . . . . 10
Penalties:
Transactions between
F
Estimated tax penalty . . . 9
related taxpayers . . . . . 10
Final Return . . . . . . . . . . . 6
C
Late filing of return . . . . . 6
Transfers to a corporation
Foreign corporations . . . . . 8
Changes to note . . . . . . . . 1
Late payment of tax . . . . 6
controlled by the
Foreign person . . . . . . . . 18
Charitable contributions . . 12
Other penalties . . . . . . . . 6
transferor . . . . . . . . . . . . 5
Foreign tax credit . . . . . . . . 8
Trust fund recovery
Consolidated return . . . . . . 4
Travel, meals, and
Forms and publication,
penalty . . . . . . . . . . . . 6
Controlled group:
entertainment . . . . . . . . 13
how to get . . . . . . . . . . . 1
Pension, profit-sharing,
Member of . . . . . . . . . . . 7
etc. plans . . . . . . . . . . . 13
Parent-subsidiary . . . . . . 7
U
G
Period covered . . . . . . . . . 6
Corporate tax shelters . . . . 4
Unresolved tax issues . . . . 1
General business credit . . . 8
Personal holding
company tax . . . . . . . . . . 8
Golden parachute
D
W
payments . . . . . . . . . . . 10
Deductions . . . . . . . . . . . 10
When to file:
R
Definitions:
Extension . . . . . . . . . . . . 2
I
Recordkeeping . . . . . . . . . 5
100% dividend . . . . . . . 15
Acquisition date . . . . . . 15
Insurance liabilities . . . . . . 19
Where to file . . . . . . . . . . 2
Applicable interest
Interest:
S
Who must file:
rate . . . . . . . . . . . . . 16
Late payment of tax . . . . 6
Schedule:
Exceptions . . . . . . . . . . . 2
Applicable statutory
A . . . . . . . . . . . . . . . . . . 9
Life insurance
premium
B, Part I . . . . . . . . . . . . 14
L
companies . . . . . . . . . 2
recognition pattern . . . 16
B, Part II . . . . . . . . . . . 15
Limitation on
Who must sign . . . . . . . . . . 2
Prorated amounts . . . . . 15
C . . . . . . . . . . . . . . . . . 15
dividends-received
Worksheets:
Undiscounted
E . . . . . . . . . . . . . . . . . 16
deduction . . . . . . . . . . . 16
Members of a
unearned premiums . . 16
F . . . . . . . . . . . . . . . . . 17
Limitations on
controlled group, tax
Depository method of tax
G . . . . . . . . . . . . . . . . . 17
deductions . . . . . . . . . . 10
computation . . . . . . . . 7
payment:
H . . . . . . . . . . . . . . . . . 18
Lobbying expenses . . . . . 14
Schedule C . . . . . . . . . 16
Deposits With Form
I . . . . . . . . . . . . . . . . . 18
8109 . . . . . . . . . . . . . . 5
L . . . . . . . . . . . . . . . . . 19
M
Electronic deposit
M-1 . . . . . . . . . . . . . . . 19
Minimum tax:
requirement:
Section 953 Election . . . . . 6
Alternative . . . . . . . . . . . 7
Depositing on time . . . . 5
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