The information in FAS 109 and the FIN 48 interpretation of FAS 109, have been incorporated into the Accounting Standards Codification Section 740.

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FAS 109 (Accounting for Income Taxes) and FIN 48 (Accounting for Uncertainty in Income Taxes), have been incorporated into the FASB Accounting Standards Codification (ASC) as ASC Topic 740, which now serves as the single source of authoritative U.S. generally accepted accounting principles (GAAP) for all issues related to income tax accounting.

The Information in FAS 109 and the FIN 48 Interpretation