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The Best Estimate of the Actual Current-Year Income Tax Liability

Question 48

Multiple Choice

The best estimate of the actual current-year income tax liability i.e., perhaps the amount of the checks that the taxpayer will write to taxing jurisdictions) is the:


A) Change in the deferred tax asset account balance.
B) Change in the deferred tax liability account balance.
C) Current tax expense.
D) Current E&P.

Correct Answer:

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