{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/946/#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":"740-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Federal Income Taxes","paragraphs":[{"citation":"740-946-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_15482475-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/946/10/#946-10-S99-3\" class=\"xref\">946-10-S99-3</a>, Regulation S-X Rule 6-03(h), for required disclosures pertaining to federal income taxes. </span></span></div></div>","snippet":"See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(h), for required disclosures pertaining to federal income taxes.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b93d690c54375ab91b3e493827e7e832c57e827ac4983cf7dab8e15029e6fc1","downloaded_from":"2026-09-10T01:21:12.867Z","last_downloaded_at":"2026-09-10T01:21:12.867Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478912","source_sha256":"c6022ee4288ed652137f7ec24cbe86299e0ac575002535982b3484a52151f32f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4b11bf695e84f14074765e74271e32e5bfbb888172abb05dba064b45cdfd953","downloaded_from":"2026-09-10T01:21:12.867Z","last_downloaded_at":"2026-09-10T01:21:12.867Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478912","source_sha256":"c6022ee4288ed652137f7ec24cbe86299e0ac575002535982b3484a52151f32f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d071218354c36aaf793af473857f8aef2c3a19400c295a3ab47aa082a09b22d","downloaded_from":"2026-09-10T01:21:12.867Z","last_downloaded_at":"2026-09-10T01:21:12.867Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478912","source_sha256":"c6022ee4288ed652137f7ec24cbe86299e0ac575002535982b3484a52151f32f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d071218354c36aaf793af473857f8aef2c3a19400c295a3ab47aa082a09b22d","downloaded_from":"2026-09-10T01:21:12.867Z","last_downloaded_at":"2026-09-10T01:21:12.867Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478912","source_sha256":"c6022ee4288ed652137f7ec24cbe86299e0ac575002535982b3484a52151f32f"}}