if c corp startup "business [isn't yet] functioning as a going concern and performing the activities for which it was organized", does it still need to file form 1120 for 1st calendar year it exist?
I am asking this because in case startup/organization cost deduction IRS rules mentions that they are applicable only after business activity actually commenced. does the same rule applies to form 1120 filing or it is mandatory irrespective of revenue/income or even business activity?
