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ASC 740 Income Tax Provision Rules for Controlled Foreign Corporations
Learn how controlled foreign corporation income is taxed in the U.S., including how to account for CFC taxable income in the ASC 740 provision calculation.

ASC 740: Uncertain Tax Positions
ASC 740 includes rules for recognizing and measuring uncertain tax positions in a company’s balance sheet and tax provision reporting and disclosures.

How ASC 740 Applies to Foreign-Source Income
Learn how foreign-source income and related foreign tax credits affect ASC 740 income tax provision calculations.

Is a Valuation Allowance an Uncertain Tax Position?
How to differentiate between an uncertain tax position analysis and a valuation allowance analysis for a deferred tax asset.

When Should You Disclose an Uncertain Tax Position?
Corporations are required to make annual disclosures regarding uncertain tax positions. Public entities are required to make additional interim disclosures.

The Two-Step Process for Recognizing Uncertain Tax Positions
Understand the two steps for reporting uncertain tax positions, including how to apply the more-likely-than-not standard to the recognition test.

ASC 740 Tax Provision Guide
Understand the ASC 740 tax provision, how to calculate the provision for income tax, and find answers to common challenges.

Stock-Based Compensation Accounting Under ASC 740
How to account for stock-based compensation under ASC 740, including tax deduction limitations, excess tax benefits, and balance sheet examples.

Business Combination Tax Treatment Under ASC 740
Explore the income tax provision implications of business combinations, including calculating goodwill and recognizing deferred tax assets and liabilities.

Buyer’s Guide: How to Find the Right Tax Provision Software
If you’re ready for improved precision and efficiency with tax provision software, this buyer’s guide will help you select the right solution.
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