NAC703.2411. Statement M.

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Statement M must contain a statement that shows the computation of allowances for federal income taxes for the period of testing. To indicate the accounting classification applicable to the amount claimed, the computation of the allowance for federal income tax must show separately the amounts designated as current tax and deferred tax.

[Pub. Service Comm’n, Gen. Order 3 Rule 16 § 42, eff. 10-14-82]

                    
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