Instructions For Form 990-C - Farmers' Cooperative Association Income Tax Return - Internal Revenue Service - 2004 Page 22
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22Index
A
Dividends and special
L
R
deductions . . . . . . . . . . . . . . 15
Accounting methods . . . . . . . . 3
Limitations on deductions:
Reconciliation of income (Sch
Section 263A uniform
M-1) . . . . . . . . . . . . . . . . . . . . . 20
Accounting periods . . . . . . . . . 3
capitalization rules . . . . . 9
Recordkeeping . . . . . . . . . . . . . 4
Address change . . . . . . . . . . . . 7
E
Lobbying expenses . . . . . . . . 12
Related taxpayer
Affiliated group . . . . . . . . . . . . 20
Electronic Federal Tax
transactions . . . . . . . . . . . . . . 9
Payment System
Alternative minimum
Rents (expense) . . . . . . . . . . . 10
tax . . . . . . . . . . . . . . . . . . . . . . 18
(EFTPS) . . . . . . . . . . . . . . . . . 4
N
Repairs and
Amended return . . . . . . . . . . . . 7
Employee benefit
Name change . . . . . . . . . . . . . . 7
maintenance . . . . . . . . . . . . 10
programs . . . . . . . . . . . . . . . . 12
Assembling the return . . . . . . 3
Net operating loss . . . . . . . . . 13
Employer identification
Nonaccrual experience
number (EIN) . . . . . . . . . . . . . 7
method . . . . . . . . . . . . . . . . . . . 3
S
B
Estimated tax payments . . . . 4
Nonpatronage income . . . . . 17
Salaries and wages . . . . . . . . 10
Backup withholding . . . . . . . . 13
Extraterritorial income . . . . . . . 8
Schedule:
Bad debts . . . . . . . . . . . . . . . . . 10
A . . . . . . . . . . . . . . . . . . . . . . . . 14
Balance sheets . . . . . . . . . . . . 19
O
C . . . . . . . . . . . . . . . . . . . . . . . . 15
F
Organizational costs,
Business start-up and
H . . . . . . . . . . . . . . . . . . . . . . . . 16
Final return . . . . . . . . . . . . . . . . . 7
organizational costs . . . . . . 9
Business start-up and . . . . 9
J . . . . . . . . . . . . . . . . . . . . . . . . 17
Foreign financial
Other deductions . . . . . . . . . . 12
L . . . . . . . . . . . . . . . . . . . . . . . . 19
account . . . . . . . . . . . . . . . . . 20
Other income . . . . . . . . . . . . . . . 9
C
M-1 . . . . . . . . . . . . . . . . . . . . . 20
Foreign tax credit . . . . . . . . . . 18
Other taxes:
Capital gain net income . . . . . 9
N . . . . . . . . . . . . . . . . . . . . . . . . 20
Forms and publications, How
Recapture . . . . . . . . . . . . . . . 19
Charitable
to get . . . . . . . . . . . . . . . . . . . . 2
contributions . . . . . . . . . . . . 11
T
Forms and statements that
P
Compensation of
Tax computation . . . . . . . . . . . 17
may be required,
officers . . . . . . . . . . . . . . . . . . 10
Paid preparer
Tax issues, unresolved . . . . . 1
Other . . . . . . . . . . . . . . . . 5, 6, 7
authorization . . . . . . . . . . . . . 2
Consolidated returns . . . . . . . . 7
Tax rate schedule . . . . . . . . . 18
Passive activity
Controlled group:
Taxes and licenses . . . . . . . . 11
G
limitations . . . . . . . . . . . . . . . 10
Member of . . . . . . . . . . . . . . 17
Taxpayer Advocate . . . . . . . . . 1
General business
Patronage dividends . . . . . . . 17
Cost of goods sold . . . . . . . . . 14
Travel, meals, and
credit . . . . . . . . . . . . . . . . . . . . 18
Payment, Depository methods
Credit, general
entertainment . . . . . . . . . . . 12
Golden parachute
of . . . . . . . . . . . . . . . . . . . . . . . . 4
business . . . . . . . . . . . . . . . . 18
payments . . . . . . . . . . . . . . . . 9
Penalty:
Credits . . . . . . . . . . . . 10, 13, 18
Gross receipts . . . . . . . . . . . . . . 8
W
Estimated tax . . . . . . . . . . . 13
Credits, recapture of . . . . . . . 19
Gross rents . . . . . . . . . . . . . . . . . 9
When to file . . . . . . . . . . . . . . . . 2
Late filing . . . . . . . . . . . . . . . . . 4
Late payment . . . . . . . . . . . . 4
Where to file . . . . . . . . . . . . . . . . 2
D
Pension, profit-sharing, etc.,
Who must file . . . . . . . . . . . . . . . 2
I
Deductions . . . . . . . . . . . . . . . . . 9
plans . . . . . . . . . . . . . . . . . . . . 12
Who must sign . . . . . . . . . . . . . 2
Income . . . . . . . . . . . . . . . . . . . . . 8
Deductions and adjustments
Private delivery services . . . . 2
Worksheet:
Income from qualifying
under section 1382 . . . . . . 16
Schedule C . . . . . . . . . . . . . . 16
shipping activities . . . . . . . . . 8
Depletion . . . . . . . . . . . . . . . . . . 12
Schedule J . . . . . . . . . . . . . . 18
Initial return . . . . . . . . . . . . . . . . . 7
Q
Depository methods of tax
Written notice of
Interest and penalties . . . . . . . 4
Qualified written notice of
payment . . . . . . . . . . . . . . . . . . 4
allocation . . . . . . . . . . . . . . . . 17
allocation . . . . . . . . . . . . . . . . 17
Interest expense . . . . . . . . . . . 11
Depreciation . . . . . . . . . . . . . . . 12
Qualifying shipping activities,
Interest income . . . . . . . . . . . . . 9
Direct deposit of refund . . . . 14
Income from . . . . . . . . . . . . . . 8
Inventory:
Dividends . . . . . . . . . . . . . . . . . . . 8
Valuation methods . . . . . . . 14
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