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Otherwise, you can go to irs.gov/orderforms to order current and prior-year forms and instructions. A list of other forms and statements that a corporation may need to file is included at the end of this publication.Also see the Instructions for Form 1120 or the applicable instructions for the corporation’s tax return. Personal services include any activity performed in the fields of accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and the performing arts.

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If a group of transferors exchange property for corporate stock, each transferor does not have to receive stock in proportion to his or her interest in the property transferred.

If a disproportionate transfer takes place, it will be treated for tax purposes in accordance with its true nature.

Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Visit irs.gov/formspubs to download forms and publications.

It explains the tax law in plain language so it will be easier to understand.

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