Deferred Income Tax 관련 Difference

Permanent Differences

 

세무조정 (-) : 수익비과세	1) interest on state and municipal bond  2) life insurance proceeds when the corporation is the beneficiary  3) dividend received deduction(DRD)
세무조정 (+) : 비용불공제	4) life insurance premium expense when the corporation is the beneficiary 5) nondeductible portion of meal and entertainment expense 6) payment of penalty of fine
	7) federal income taxes