Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number 4260

APPLICABLE INCOME TAXES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RIAD4260	1969-12-31	1983-12-31	No	Multiple Forms
SUBI4260	1973-12-31	1986-12-31	No	FR 314

Data Description:

Includes the estimated amount of both current and deferred income taxes applicable to "Income Before Income Taxes and Securities Gains or Losses (4250)". Excludes income taxes applicable to "Securities Gains (Losses), Gross (4280)", and "Extraordinary Items, Net of Tax Effect (4320)". Also excludes income taxes applicable to "adjustments".

Any material adjustments or settlements of income taxes relating to prior years should be included in "Other Operating Income (4100)" or "Other Operating Expenses (4240)" as appropriate. Immaterial amounts of such adjustments or settlements should be included here.

Last update: May 20, 2024