# ASC 740-954-05: Income Taxes — Health Care Entities — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/954/#05-overview-and-background)

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## ASC 740-954-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/740/954/#05-overview-and-background)

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##### [740-954-05-1](https://asc.understandingaccounting.org/asc/740/954/#740-954-05-1)

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This Subtopic provides guidance on disclosures for income tax status for not-for-profit, business-oriented health care entities.