{"version":"1.0","provider_name":"GTM Tax","provider_url":"https:\/\/gtmtax.com","author_name":"gtm1dev","author_url":"https:\/\/gtmtax.com\/author\/gtm1dev\/","title":"Tax Provision Basics: Current Provision (Episode 1) - GTM Tax","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"E78yd0hwzF\"><a href=\"https:\/\/gtmtax.com\/event\/tax-provision-basics-current-provision-episode-1\/\">Tax Provision Basics: Current Provision (Episode 1)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/gtmtax.com\/event\/tax-provision-basics-current-provision-episode-1\/embed\/#?secret=E78yd0hwzF\" width=\"600\" height=\"338\" title=\"&#8220;Tax Provision Basics: Current Provision (Episode 1)&#8221; &#8212; GTM Tax\" data-secret=\"E78yd0hwzF\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/gtmtax.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"This hands-on approach to the current provision utilizes a basic excel example.\u00a0 Key emphasis focuses on the book income to taxable income schedule to calculate both Federal and foreign current expense.\u00a0This session also discusses the difference between return base provision and total current provision."}