{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/20/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-20","subtopic_title":"Unusual or Infrequently Occurring Items","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Income Taxes","paragraphs":[{"citation":"220-20-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_71CF72B5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on the computation of interim period income taxes applicable to significant unusual or infrequently occurring items, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/270/740/#270-740-30-8\" class=\"xref\">740-270-30-8 through 30-12</a></div>. </span></span> </div> </div>","snippet":"For guidance on the computation of interim period income taxes applicable to significant unusual or infrequently occurring items, see paragraphs 740-270-30-8 through 30-12.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76be939972f98c493573e207bef5ec738c7082bc6cb4509f36fd316e3cea3257","downloaded_from":"2026-09-09T23:04:27.382Z","last_downloaded_at":"2026-09-09T23:04:27.382Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483611","source_sha256":"8f86c801000fc46b7c0afc3ce9592d6948273e62fec29b1eb9071e090f2c4eb4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e35bde9c92407b6ba1c0de1d3a464fa61f5846ca997778903f9ddc90524d8f0","downloaded_from":"2026-09-09T23:04:27.382Z","last_downloaded_at":"2026-09-09T23:04:27.382Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483611","source_sha256":"8f86c801000fc46b7c0afc3ce9592d6948273e62fec29b1eb9071e090f2c4eb4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:177dbbfeabf62f0961ed789aa107165ce6d9b933fa0c3536087de096d273f268","downloaded_from":"2026-09-09T23:04:27.382Z","last_downloaded_at":"2026-09-09T23:04:27.382Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483611","source_sha256":"8f86c801000fc46b7c0afc3ce9592d6948273e62fec29b1eb9071e090f2c4eb4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:177dbbfeabf62f0961ed789aa107165ce6d9b933fa0c3536087de096d273f268","downloaded_from":"2026-09-09T23:04:27.382Z","last_downloaded_at":"2026-09-09T23:04:27.382Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483611","source_sha256":"8f86c801000fc46b7c0afc3ce9592d6948273e62fec29b1eb9071e090f2c4eb4"}}