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Which of the following statements is not considered a timing difference due to separate accounting methods for taxable income and E&P ? Multiple Choice Gain

Which of the following statements is not considered a timing difference due to separate accounting methods for taxable income and E&P?
Multiple Choice
Gain on sale of depreciable assets with higher E&P adjusted tax basis
Installment gain recognized in current year related to a sale in a prior year
Dividends received deduction
Section 179 expense

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