# ASC 740-946-S50: Income Taxes — Financial Services—Investment Companies — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/946/#sec-50-disclosure)

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## ASC 740-946-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/740/946/#sec-50-disclosure)

SEC content: yes

#### Federal Income Taxes

##### [740-946-S50-1](https://asc.understandingaccounting.org/asc/740/946/#740-946-S50-1)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X Rule 6-03(h), for required disclosures pertaining to federal income taxes.