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In an effort to increase comparability and consistency in how companies report income tax positions on financial statements, the Financial Accounting Standards Board ('FASB') issued FASB Interpretation Number 48 ('FIN 48'), Accounting for Uncertainty in Income Taxes, on July 13, 2006. FIN 48 changes the way companies must account for uncertain tax positions taken on federal, state and local, and international income tax returns for financial reporting purposes.
(Although FIN 48 was originally scheduled to become effective for all companies for fiscal years beginning on or after Dec. 15, 2006, the FASB later deferred the effective date for nonpublic entities that have not already implemented FIN 48 for fiscal years beginning on or after Dec. 15, 2007.)
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