How does the IRS define a Small/Medium/Large Corporation?

Is there an official definition by the IRS for what qualifies as a Small/Medium/Large sized corporation?

How does the IRS define a Small/Medium/Large Corporation?
There are official definitions based on assets and receipts for the year... I could not find it at www.irs.gov - but it has to be there somewhere...








What I did find from Publication 542: Corporations





Small corporation exemption. A corporation is treated as a small corporation exempt from the AMT for its current tax year if that year is the corporation’s first tax year in existence (regardless of its gross receipts for the year) or:





1. It was treated as a small corporation exempt from the


AMT for all prior tax years beginning after 1997, and





2. Its average annual gross receipts for the 3-tax-year period (or portion thereof during which the corporation was in existence) ending before its current tax year did not exceed $7.5 million ($5 million if the corporation had only 1 prior tax year).