# ASC 610-30-60: Other Income — Gains and Losses on Involuntary Conversions — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/610/30/#60-relationships)

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## ASC 610-30-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/610/30/#60-relationships)

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#### Income Taxes

##### [610-30-60-1](https://asc.understandingaccounting.org/asc/610/30/#610-30-60-1)

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For guidance on temporary differences resulting from involuntary conversions, see paragraph [740-10-55-66](https://asc.understandingaccounting.org/asc/740/10/#740-10-55-66).