Get IRS 1120-F - Schedule M-1 & M-2 2014
Chedule M-3 is completed in lieu of Schedule M-1, the corporation is still required to complete Schedule M-2. Do not complete Schedules M-1, M-2, and M-3 if total assets at the end of the tax year (Schedule L, line 17, column (d)) are less than $25,000. Specific Instructions Schedule M-1 Line 1. Net income (loss) per books. The foreign corporation must report on line 1 of Schedule M-1 the net income (loss) per the set or sets of books taken into account on Schedule L. Line 5c. Travel and entert.
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