{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/610/30/#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":"610","topic_title":"Other Income","subtopic":"610-30","subtopic_title":"Gains and Losses on Involuntary Conversions","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Income Taxes","paragraphs":[{"citation":"610-30-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A74E82BE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on temporary differences resulting from involuntary conversions, see paragraph <a href=\"/asc/740/10/#740-10-55-66\" class=\"xref\">740-10-55-66</a>. </span></span></div></div>","snippet":"For guidance on temporary differences resulting from involuntary conversions, see paragraph 740-10-55-66.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1416c42b9c0f6362442726e9875ab45c57f4bf258dd43a85de81326762e40621","downloaded_from":"2026-09-10T00:55:35.874Z","last_downloaded_at":"2026-09-10T00:55:35.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479790","source_sha256":"3390a11c0cb9797bb8d56b5f0da310700a1c461dada87e87803f09312882a34c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1252bb34a78593e0955f11bc3a5206f61d9ab061056c0724f9dcf569a037ace4","downloaded_from":"2026-09-10T00:55:35.874Z","last_downloaded_at":"2026-09-10T00:55:35.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479790","source_sha256":"3390a11c0cb9797bb8d56b5f0da310700a1c461dada87e87803f09312882a34c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd4d65b88270abf30ba870be35f390864748af90e9ee8017e899484b11c3cc16","downloaded_from":"2026-09-10T00:55:35.874Z","last_downloaded_at":"2026-09-10T00:55:35.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479790","source_sha256":"3390a11c0cb9797bb8d56b5f0da310700a1c461dada87e87803f09312882a34c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd4d65b88270abf30ba870be35f390864748af90e9ee8017e899484b11c3cc16","downloaded_from":"2026-09-10T00:55:35.874Z","last_downloaded_at":"2026-09-10T00:55:35.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479790","source_sha256":"3390a11c0cb9797bb8d56b5f0da310700a1c461dada87e87803f09312882a34c"}}