# ASC 740-995-05: Income Taxes — U.S. Steamship Entities — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/995/#05-overview-and-background)

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## ASC 740-995-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/740/995/#05-overview-and-background)

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##### [740-995-05-1](https://asc.understandingaccounting.org/asc/740/995/#740-995-05-1)

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[Paragraph superseded by Accounting Standards Update No. 2017-15](https://asc.understandingaccounting.org/updates/asu-2017-15/).