Perm Difference Flashcards
1
Q
Inventory donation
A
170(e)
2
Q
Deduction for foreign tax
A
164
3
Q
Claim FTC
A
901
4
Q
CODI
A
108
5
Q
Federal income taxes add back
A
275
6
Q
Life Insurance Gain (no income recognition)
A
101(a)
7
Q
Warrant/earnout revaluation
A
1032
8
Q
Acquisition cost/Transaction Cost
A
1.263(a)-5
9
Q
Tax Exempt Interest
A
103(a)
10
Q
Lobbying and Political Expenditures
A
162(e)
11
Q
Penalties
A
162(f)
12
Q
stock repurchase cost
A
162(k)
13
Q
Dividend received deducion
A
243
14
Q
Limitation on deduction of bond premium on repurchase
A
249
15
Q
A
