# ASC 740-995-25: Income Taxes — U.S. Steamship Entities — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/995/#25-recognition)

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## ASC 740-995-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/740/995/#25-recognition)

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##### [740-995-25-1](https://asc.understandingaccounting.org/asc/740/995/#740-995-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2017-15](https://asc.understandingaccounting.org/updates/asu-2017-15/).

##### [740-995-25-2](https://asc.understandingaccounting.org/asc/740/995/#740-995-25-2)

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[Paragraph superseded by Accounting Standards Update No. 2017-15](https://asc.understandingaccounting.org/updates/asu-2017-15/).