The following items are related to income tax expenses. Determine the specific eight or nine-digit codification citation (XXX-XX-XX-XX) for each of the following items. Please enter only the ASC number(s) and label your answers by requirement #. 1. The meaning of "more-likely-than-not criterion" to initially recognize the financial statement effects of a tax position. 2. The type of evidence which should be considered to establish whether a valuation allowance for deferred tax assets is needed during initial measurement. 3. Required disclosures for public entities on how the reported amount of income tax expense may differ from an expected amount based on statutory rates.