Status of Interpretation No. 29

Reporting Tax Benefits Realized on Disposition of Investments in Certain Subsidiaries and Other Investees—an interpretation of APB Opinions No. 23 and 24


Issued: February 1979

Effective Date:
For dispositions of investments occurring after March 31, 1979


No other pronouncements


Affected by:
Superseded by FAS 96, paragraph 203(m), and FAS 109, paragraph 286(p)


Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides