Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
partnerships with total assets of $10 million or more
corporations with total assets of $10 million or more |
| gptkbp:filingDate |
gptkb:Form_1065
gptkb:Form_1120 |
| https://www.w3.org/2000/01/rdf-schema#label |
Schedule M-3
|
| gptkbp:introducedIn |
2004
|
| gptkbp:IRSFormNumber |
gptkb:1065_Schedule_M-3
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 the Corporation With Taxable Income per Return
|
| gptkbp:Part_III |
Reconciliation of Net Income (Loss) per Income Statement of the Corporation With Taxable Income per Return (continued)
|
| gptkbp:purpose |
increase transparency of book-tax differences
reconcile financial statement income with taxable income |
| gptkbp:replacedBy |
gptkb:Schedule_M-1
|
| gptkbp:requires |
gptkb:Internal_Revenue_Service
|
| gptkbp:section |
Part I
Part II Part III |
| gptkbp:threshold |
$10 million in assets
|
| gptkbp:usedBy |
corporations
partnerships |
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-schedule-m-3-form-1120
|
| gptkbp:bfsParent |
gptkb:Schedule_M-1
|
| gptkbp:bfsLayer |
6
|