The IRS decides upon audit whether the taxpayer can claim the tax deferral benefits of ASC 740-30 (APB 23).

Name: The IRS decides upon audit whether the taxpayer can claim the tax deferral benefits of ASC 740-30 (APB 23).
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The taxpayer determines whether they can claim the tax deferral benefits of ASC 740-30 (APB 23), not the IRS. The IRS may review this determination during an audit, but the initial decision is made by the taxpayer.

The IRS Decides Upon Audit Whether the Taxpayer Can Claim