DETROIT, Jan 25 (Reuters) - General Motors Corp. on Thursday said it would delay its fourth-quarter financial report and restate past results due to tax accounting issues. The world's largest automaker said in a statement issued after the close of trade it expected to be profitable in the fourth quarter of 2006, with net income expected to "improve significantly" over year-earlier levels. GM had been scheduled to report fourth-quarter and full-year results on Tuesday.
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