Net Income (Loss) Reconciliation for corporations With Total Assets of $10 Million or More. This form is used by any corporation that is required to file Form 1120S and that reports on Schedule L of Form 1120S total assets of the company at the end of that corporation's tax year that equal or exceed $10 million. This form asks specific questions about the corporation's financial statements. It also reconciles financial statement worldwide net income or loss for the corporation.
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