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Da Form 5863 2002

2002-2025 Form

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hey there youtube so in this video i wanted to go over how you record and calculate deferred tax assets and liabilities for a corporation so in this example we're going to have the form 1120 here for our uh c corporation and then we're going to have a very simple example the corporation's balance sheet profit and loss statement and how you compute the tax provision and ultimately get those deferred tax asset and liability accounts now first thing to note is when you're computing tax provisions they really only apply to c corps and that's because c corps are entities that actually pay tax at the entity level right if you've got to pass through entity it's not subject to taxes directly right the owners are the ones that are paying those taxes so you would really never really see a federal tax provision on a pass-through entity right so a delaware llc that's a partnership for example um okay so we have an 1120 example here an

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DA 5863 2009
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DA 5863 2002
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