Restaurant Cost of Goods Sold (COGS) Made Simple
cost of goods sold for certain entities. Who Must File. Filers of Form 1120, 1120-C, 1120-F, 1120S, or 1065, must complete and attach Form 1125-A if the applicable entity reports a deduction for cost of goods sold. Inventories . Generally, inventories are required at the beginning and end of each tax year if the production, purchase, or sale of ................
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