# ASC 220-20-60: Income Statement—Reporting Comprehensive Income — Unusual or Infrequently Occurring Items — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/20/#60-relationships)

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## ASC 220-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/220/20/#60-relationships)

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#### Income Taxes

##### [220-20-60-1](https://asc.understandingaccounting.org/asc/220/20/#220-20-60-1)

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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](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-8)

.