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

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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

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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