The allocation of the tax cost (benefit)across various components of book income within a given period is called

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The allocation of income tax expense (or benefit) across various components of book income within a given period is referred to as intraperiod tax allocation. This is done to properly match the tax expense with the related book income for the period. Interperiod tax allocation, on the other hand, involves the allocation of taxes across different accounting periods. Current income tax allocation and constructive receipt allocation are not relevant to the allocation of tax costs within a given period.

The Allocation of the Tax Cost (Benefit)across Various Components of Book