Published Articles on Schedule M-3 by IRS/Treasury Authors

 
The opinions expressed in the published articles below are those of the authors and do not necessarily represent positions of the U.S. Department of the Treasury or the Internal Revenue Service. The articles are copyrighted by the publishers, reprinted here by permission, may be downloaded, and may be quoted in short selections with citation to the original publication.

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“A First Look at 2007 Schedule M-3 Reporting by Large Corporations” authored by Charles Boynton, Portia DeFilippes, Ellen Legel, and Todd Reum; published in Tax Notes, August 15, 2011. (pdf)
 
“Partnerships with Reportable Entity Partners”, authored by Charles E. Boynton and Barbara A. Livingston; published in Tax Notes, Special Report, August 30, 2010. Prepared for the 2010 IRS Research Conference. (pdf) (120 kb)
 
“A First Look at 2005 Schedule M-3 Corporate Reporting” authored by Charles E. Boynton, Portia DeFilippes, and Ellen J. Legel; published in Tax Notes, Special Report, November 3, 2008.
“A First Look at 2004 Schedule M-3 Reporting by Large Corporations”; authored by Charles Boynton, Portia DeFilippes, and Ellen Legel; published in Tax Notes 112, No.11 (September 11, 2006): 943-981. Prepared for the 2006 IRS Research Conference. (pdf) (1mb)
 
“A Review of Schedule M-3, the Internal Revenue Service’s New Book-Tax Reconciliation Tool”; authored by Charles Boynton and William Wilson; published in Petroleum Accounting and Financial Management Journal 25, No.1 (Spring 2006): 1-16. (pdf) (97kb)
 
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