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This chapter discusses the presentation and disclosure requirements of ASC 740, Income Taxes, and the applicable SEC requirements (primarily S-X 4-08(h)). This chapter is organized in the following manner:
  • Balance sheet presentation and disclosures for deferred tax accounts
  • Income statement presentation and related disclosures
  • Disclosures for uncertain tax positions
  • Disclosures related to other specific topics affecting income taxes
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