# ASC 740-10-S50: Income Taxes — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/10/#sec-50-disclosure)

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## ASC 740-10-S50: SEC 50 Disclosure

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#### Income Tax Disclosures

##### [740-10-S50-1](https://asc.understandingaccounting.org/asc/740/10/#740-10-S50-1)

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See paragraph [235-10-S99-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-1), Regulation S-X Rule 4-08(h), for required disclosures related to income taxes.

##### [740-10-S50-2](https://asc.understandingaccounting.org/asc/740/10/#740-10-S50-2)

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See paragraph [740-10-S99-2](https://asc.understandingaccounting.org/asc/740/10/#740-10-S99-2), SAB Topic 11.C, for SEC Staff views on disclosures related to income tax holidays.

#### Income Tax Accounting Implications of the Tax Cuts and Jobs Act

##### [740-10-S50-3](https://asc.understandingaccounting.org/asc/740/10/#740-10-S50-3)

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See paragraph [740-10-S99-2A](https://asc.understandingaccounting.org/asc/740/10/#740-10-S99-2A), SAB Topic 5.EE, for SEC Staff views on income tax accounting implications of the Tax Cuts and Jobs Act.