History of accounting for income taxes: The major issues and the actions -- An overview
The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.
Johnson, Roxanne Therese
"History of accounting for income taxes: The major issues and the actions -- An overview,"
Accounting Historians Notebook: Vol. 12
, Article 15.
Available at: https://egrove.olemiss.edu/aah_notebook/vol12/iss1/15