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Chapter 10 Schedule M-1 Audit Techniques Table of …
www.irs.govTable of Contents TABLE OF CONTENTS-----1 ... Most of the GAAP and tax differences fall into one of the four general categories. Schedule M-1 adjustments are found in the taxpayer’s supporting ... Under IRC section 1211, capital losses can only be deducted to the extent of capital gains. The excess capital loss can be carried back three years