Access the FASB's Codification Research System at the FASB website (www.fasb.org). Determine the specific citation for accounting for each of the following items:
1. The specific items to which income tax expense is allocated for intraperiod tax allocation.
2. The tax rate used to calculate deferred tax assets and liabilities.
3. The required disclosures in the notes to financial statements for the components of income tax expense.