What is the main difference between income statements for corporations and income statements for proprietorships and partnerships?

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What is the main difference between income statements for corporations and income statements for proprietorships and partnerships? Why does this difference exist?
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Accounting Principles Part 3

ISBN: 978-1118306802

6th Canadian edition Volume 1

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Kinnear, Joan E. Barlow

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