Which of the following situations would require interperiod income tax allocation procedures

Which of the following situations would require interperiod income tax allocation procedures?
A Interest received on municipal bonds
B Proceeds from a life insurance policy on an officer
C An excess of percentage depletion over cost depletion
D A temporary difference exists at the balance sheet date because the tax basis of an asset or liability and its reported amount in the financial statements differ
Acc/423 Acc423 Intermediate financial accounting iii final exam
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