Transcription of A Roadmap to Accounting for Income Taxes - Deloitte
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A Roadmap to Accounting for Income Taxes - Deloitte
A Roadmap to Accounting for Income Taxes2017 The FASB Accounting Standards Codification material is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with publication contains general information only and Deloitte is not, by means of this publication, rendering Accounting , business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor.
3.58 Accounting for the Elimination of Income Taxes Allocated to a Predecessor Entity When the Successor Entity Is Nontaxable 87 3.59 Voluntary Change in Tax Status of an Acquired Entity 88 3.60 Change in Tax Status as a Result of a Common-Control Merger 88 3.61 Change in Tax Status to Taxable: Accounting for an Increase in Tax Basis 88
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