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Chapter 10 — Business Combinations

10.8 Income Tax Accounting

10.8 Tax Effects of Replacement Awards Issued in a Business Combination

See Chapter 11 of Deloitte’s Roadmap Income Taxes for guidance on the accounting for the tax effects of replacement awards issued in a business combination. In addition, see Section 10.3 of this Roadmap for a discussion and examples of the accounting for the tax effects of replacement awards issued in a business combination.