单选题
Which of the following statements about temporary and permanent differences in the analysis of income taxes is FALSE? A. An example of a permanent difference is tax-exempt interest revenue. B. Permanent differences are differences in taxable and pretax income that are never reversed. C. An example of a temporary difference is the proceeds from life insurance on key employees.
【正确答案】
C
【答案解析】There is no reason to believe that this represents a temporary difference.