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SEC Comment Letter Examples — Income Taxes (January 2014 Edition)


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Accounting for income taxes continues to be one of the SEC’s top areas of focus in its reviews of registrant’s periodic filings. This edition of SEC Comment Letter Examples — Income Taxes contains extracts of SEC staff comments on topics including a registrant´s assessment of the realizability of deferred tax assets, undistributed earnings of foreign subsidiaries, foreign impact on the effective tax rate, uncertain tax positions, and income tax accounting disclosures. The extracts have been reproduced from comments published on the SEC´s Web site that were issued between January 1, 2012, and June 30, 2013.

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