The Unalorm Capital uation Rules of Code Sec. $263$M apply to butinesier whose average gross reoepar nor we preveum igs years esceed what amount?

$15,000,000$

$$30,000,000$

$11,000,000$

$52,500,000$

Identify the item below that does not describe information a preparer must maintain about every return prepared.

The type of return or claim for refund prepared.

The date the return or claim for refund was prepared.

The tanally year of the laxpayer $($or nontaxable entity$)$ for whom the return was prepared.

The taxpayers name and taxpayer identification number.

Identify the item below that does not describe information a preparer must maintain about every return prepared.

The type of return or claim for refund prepared.

The date the return or claim for refund was prepared.

The tanally year of the laxpayer $($or nontaxable entity$)$ for whom the return was prepared.

The taxpayers name and taxpayer identification number.

Identify the item below that does not describe information a preparer must maintain about every return prepared.

The type of return or claim for refund prepared.

The date the return or claim for refund was prepared.

The tanally year of the laxpayer $($or nontaxable entity$)$ for whom the return was prepared.

The taxpayers name and taxpayer identification number.