Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
gptkb:C_corporations
|
| gptkbp:availableOn |
irs.gov
|
| gptkbp:compatibleWith |
gptkb:S_corporations
|
| gptkbp:filingDate |
gptkb:Form_1120
|
| gptkbp:filingMethod |
annually
|
| https://www.w3.org/2000/01/rdf-schema#label |
1120 Schedule M-3
|
| gptkbp:introducedIn |
2004
|
| gptkbp:IRSFormNumber |
gptkb:1120_Schedule_M-3
|
| gptkbp:Part_I |
Financial Information and Net Income (Loss) Reconciliation
|
| gptkbp:Part_II |
Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return
|
| gptkbp:Part_III |
Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return—Expense/Deduction Items
|
| gptkbp:purpose |
reconcile financial statement income with taxable income
|
| gptkbp:relatedTo |
corporate tax compliance
financial statement reporting |
| gptkbp:replacedBy |
Schedule M-1 for large corporations
|
| gptkbp:requires |
corporations with total assets of $10 million or more
|
| gptkbp:section |
Part I, Part II, Part III
|
| gptkbp:usedBy |
corporations
|
| gptkbp:bfsParent |
gptkb:Schedule_M-3
|
| gptkbp:bfsLayer |
7
|