Reporting Tax Benefits Realized on Disposition of Investments in Certain Subsidiaries and Other Investees—an interpretation of APB Opinions No. 23 and 24
StatusIssued:
February 1979
Effective Date:
For dispositions of investments occurring after March 31, 1979
Affects:
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Superseded by FAS 96, paragraph 203(m), and FAS 109, paragraph 286(p)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