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Chapter 5 — Subsequent Measurement

5.9 Investor’s Recognition of ITCs Generated by an Investee

5.9 Investor’s Recognition of ITCs Generated by an Investee

See Section 12.3.4 of Deloitte’s Roadmap Income Taxes for interpretive guidance on how an investor that accounts for its investment in a flow-through entity under the equity method should account for the tax benefits received in the form of ITCs.