Concerned links
1- Final policy schedule M-3
http://www.irs.gov/pub/irs-utl/draftm-3_-_070704.pdf
2- Policy schedule M-3 instructions
http://www.irs.gov/pub/irs-utl/draft_m-3_instructions_-_3.11.2004.pdf
3- Freuquently asked questions.
http://www.irs.gov/pub/irs-utl/m-3_faq.pdf
4- IR-2004-92, Treasury, IRS Streamline Reporting of Significant Book-Tax Differences