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

Table of Contents

Future Developments

For the latest information about developments related to Schedule M-3 (Form 1120–PC), 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 files Schedule M-3 (Form 1120–PC) must complete all columns of Parts II and III, without exception.

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