Performing Accounting Research

Through research in the Codification, identify the specific citation for each of the following items included as guidance in this chapter for income tax accounting.

a$.$ More likely than not threshold in recording a valuation allowance

FASB ASC

b$.$ Recording deferred tax liabilities using enacted tax rates

FASB ASC

$.$

$-..$

c$.$ More likely than not threshold in evaluating tax position

FASB ASC

d$.$ Loss carryforwards resulting in deferred tax assets

FASB ASC

$.$

e$.$ Intraperiod tax allocation

FASB ASC