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17. Amend paragraph 718-740-45-7, with a link to transition paragraph 740-10-65-8, as follows:
Compensation—Stock Compensation—Income Taxes
Other Presentation Matters
> Employee Stock Ownership Plans
718-740-45-7 The tax benefit of tax-deductible dividends on allocated and unallocated employee stock ownership plan shares shall be recognized in
the income statement
income taxes allocated to continuing operations.

Copyright #year# by Financial Accounting Foundation, Norwalk, Connecticut.

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