A Roadmap to Accounting for Income Taxes - Deloitte
1.2.4 Complexities in Applying ASC 740 6 Chapter 2 — Scope 7 2.1 Introduction 7 2.2 Taxes Based on Income 9 2.3 Taxes Assessed in Lieu of Income Tax 9 2.4 Certain Entities Exempt From Income Taxes on the Basis of Legal Form 9 2.5 Hybrid Taxes 10 ................
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