# ASC 740-10-60: Income Taxes — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

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## ASC 740-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/740/10/#60-relationships)

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#### Compensation—Retirement Benefits

##### [740-10-60-1](https://asc.understandingaccounting.org/asc/740/10/#740-10-60-1)

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For treatment of the difference between net periodic pension income and the amount deductible for tax purposes, see Subtopic 715-30.

#### Stock Compensation

##### [740-10-60-1A](https://asc.understandingaccounting.org/asc/740/10/#740-10-60-1A)

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For the required accounting for income taxes in connection with stock compensation, see Subtopic 718-740.

#### Business Combinations

##### [740-10-60-2](https://asc.understandingaccounting.org/asc/740/10/#740-10-60-2)

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For the required accounting for [income taxes](https://asc.understandingaccounting.org/glossary/i/#income-taxes "Domestic and foreign federal (national), state, and local (including franchise) taxes based on income.") in connection with business combinations, see Subtopic 805-740.

#### Reorganizations

##### [740-10-60-3](https://asc.understandingaccounting.org/asc/740/10/#740-10-60-3)

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For the required accounting for income taxes in connection with reorganizations, see Topic 852.

#### Leases

##### [740-10-60-4](https://asc.understandingaccounting.org/asc/740/10/#740-10-60-4)

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For the specific requirements for accounting for income taxes related to [leveraged leases](https://asc.understandingaccounting.org/glossary/l/#leveraged-lease "From the perspective of a lessor, a lease that was classified as a leveraged lease in accordance with the leases guidance in effect before the effective date and for which the commencement date is before the effective date."), see Subtopic 842-50.