{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/10/#sec-50-disclosure","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":"740","topic_title":"Income Taxes","subtopic":"740-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Income Tax Disclosures","paragraphs":[{"citation":"740-10-S50-1","para":"S50-1","html":"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(h), for required disclosures related to income taxes. See paragraph 740-10-S99-2, SAB Topic 11.C, for SEC Staff views on disclosures related to income tax holidays. See paragraph 740-10-S99-2A, SAB Topic 5.EE, for SEC Staff views on income tax accounting implications of the Tax Cuts and Jobs Act.