Corporate tax in the United States is a tax on the taxable income of a C corporation or an entity taxed as a C corporation. The corporate tax is the default tax levied on a business entity unless the entity qualifies to be taxed under different tax rules such as those for non-profit organizations and S corporations. The corporation is taxed under 26 U.S.C. § 11 and Subchapter C (26 U.S.C. § 301 et seq.) of Chapter 1 of the Internal Revenue Code. (Courtesy of Wikipedia read more) Premium Listing Opportunities If you are interested in premium listing opportunities on this website for your business, please contact us at info@focuspointlabs.com. Searching for a Corporate Tax Attorney? Send us your contact info below, and we will match you with a qualified professional free of charge! Full Name:  Your Email:  Biz Phone:  Cell Phone:  Organization:  Title:  select Owner CEO/President Director CFO VP Finance COO Attorney Accountant Other Location:  Biz Type:  select C-Corp S-Corp LLC Sole Proprietorship Partnership LP LLP Other Years in Biz:  select pre-formation 0-1 2-5 6-10 more than 10 Employees:  select not applicable 0-4 5-14 15-49 50-99 100-499 500-999 more than 1000 Reason for Inquiry:  Urgency:  select immediate next few weeks next few months

OTHER RELEVANT IRC PROVISIONS The advisor should also understand the numerous other IRC sections, including tax computation provisions (e.g., §§ 1 and 11), gross income (§§ 61 through 83) and deductions for corporations (§§ 161-199, 241-280G). Other important provisions include § 409A, § 448 (cash method accounting), §§ 444, 706, 1378, and 7519 (limitations on fiscal years), § 465 (at risk loss limitations), § 469 (passive losses), § 4 82, §§ 531 -537 (excess accumulated earnings) and §§541-547 (personal holding company tax). © 2008 Jay Bettinger, Esq. All Rights Reserved. I. Introduction II. Knowledgeably Advising Your Client on Taxation Options A. Practice Support B. Legal Authority C. Subchapters D. Other Relevant IRC Provisions E. Circular 230 F. General Tax Principles G. Tax Doctrines H. Alternative Business Organizations - Tax Differences III. Conclusion

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