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3270 Tax Effects
us SEC - Financial Reporting Manual
Normally, tax effects should be calculated with reference to the statutory rate in effect during the periods for which the pro forma statements of comprehensive income are presented. If taxes are not calculated on that basis, or if unusual effects of loss carryforwards or other aspects of tax accounting are depicted, an explanation should be provided in a note to the pro forma financial statements.
Companies are allowed to use different rates if they are factually supportable and disclosed.
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