Instructions for Schedule UTP (Form 1120) - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Schedule UTP (Form 1120) and its instructions, such as legislation enacted after they were published, go towww.irs.gov/scheduleutp.

What's New

For 2012, the asset threshold for reporting uncertain tax positions on Schedule UTP (Form 1120) has decreased from assets that equal or exceed $100 million to assets that equal or exceed $50 million.


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