About Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies with Total Assets of $10 Million or More

Use Schedule M-3 (Form 1120-PC) to reconcile financial statement net income (loss) with taxable income reported on Form 1120-PC. It must be filed by non-life insurance companies with total assets of $10 million or more, and may be voluntarily filed by non-life insurance companies that are not otherwise required to file Schedule M-3.

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