Page 537 - Large Business IRS Training Guides
P. 537

“Applicable Financial Statement” defined and



                                                      Priority Order








          •      Certified GAAP financial statement filed with


                 SEC.






          •      Certified GAAP financial statement



                   • used for credit purposes,



                   • used to report to  shareholders, partners, other


                       proprietors, or beneficiaries



                   • used for any other substantial nontax purpose



                   • filed with any other Federal agency for nontax


                       purposes




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