{"iri":"http://fasb.org/us-gaap/2026#IncomeTaxEffectsAllocatedDirectlyToEquityEquityTransactions","label":"Income Tax Effects Allocated Directly to Equity, Equity Transactions","definition":"The tax effect of an increase or decrease in contributed capital (for example, deductible expenditures reported as a reduction of the proceeds from issuing capital stock) during the period charged or credited directly to shareholders' equity.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncomeTaxEffectsAllocatedDirectlyToEquityEquityTransactions"}