Instructions for Schedule M-3 (Form 1120-L) - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Schedule M-3 (Form 1120–L), and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1120l.

What's New

For tax years ending December 31, 2014 and later, any filer that completes Parts II and III of Schedule M-3, must complete all columns, without exception.


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