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ASC 740, Income Taxes, addresses how companies should account for and report the effects of taxes based on income. While the scope of ASC 740 appears to be self-explanatory, the unique characteristics of different tax regimes across the United States and the world can make it difficult to determine whether a particular tax is based on income. This chapter addresses what would constitute a tax based on income and discusses the applicability of ASC 740 to various types of entities.
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