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In Completing Schedule M-1 (Reconciliation of Income Per Books with Income

Question 100

Multiple Choice

In completing Schedule M-1 (reconciliation of income per books with income per tax return) of Form 1120, to net income per books:


A) Add tax-exempt interest.
B) Add excess of capital loss over capital gain.
C) Add proceeds of term life insurance received by the corporation due to the death of a key employee.
D) Subtract Federal income tax.

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