Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:filingDate |
gptkb:IRS_Form_1065
|
| gptkbp:filingMethod |
annually
|
| https://www.w3.org/2000/01/rdf-schema#label |
1065 Schedule M-3
|
| gptkbp:introducedIn |
2004
|
| gptkbp:managedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:Part_I |
Financial Information and Net Income (Loss) Reconciliation
|
| gptkbp:Part_II |
Reconciliation of Net Income (Loss) per Income Statement of the Partnership With Taxable Income per Return
|
| gptkbp:Part_III |
Reconciliation of Net Income (Loss) per Income Statement of the Partnership With Taxable Income per Return—Expense/Deduction Items
|
| gptkbp:purpose |
reconciliation of financial and taxable income
|
| gptkbp:relatedTo |
gptkb:Form_1065
gptkb:Schedule_K-1 gptkb:Schedule_M-1 |
| gptkbp:replacedBy |
Schedule M-1 for large partnerships
|
| gptkbp:requires |
partnerships with total assets of $10 million or more
|
| gptkbp:section |
Part I, Part II, Part III
|
| gptkbp:threshold |
$10 million in assets
$35 million in gross receipts (for certain cases) |
| gptkbp:usedBy |
partnerships
|
| gptkbp:bfsParent |
gptkb:Schedule_M-3
|
| gptkbp:bfsLayer |
7
|