# ASC 740-20-60: Income Taxes — Intraperiod Tax Allocation — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/20/#60-relationships)

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## ASC 740-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/740/20/#60-relationships)

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#### Investments—Debt and Equity Securities

##### [740-20-60-1](https://asc.understandingaccounting.org/asc/740/20/#740-20-60-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).