Question: Which is correct regarding Schedule M - 3 ? It is generally required when total book - to - tax differences are at least $

Which is correct regarding Schedule M-3?
It is generally required when total book-to-tax differences are at least $5 million.
It is required when total book-to-tax differences are at least $10 million.
It reconciles book-to-tax differences by the financial statement line items.
It is generally required when total assets are less than $10 million.
Which is correct regarding Schedule M - 3 ? It is

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