Page 232 - Large Business IRS Training Guides
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Taxable Income (TI)
Step 8: Verify Taxable Income on line 6 Form 8990.
Exam tip: Determine whether taxable income is
computed as though all BIE is allowable BIE.
Exam tip: Consider all other applicable limitations
including basis, at-risk, passive activity loss, and excess
business loss.
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