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EXCEL - IDEA: XBRL DOCUMENT - BigString CORPFinancial_Report.xls
XML - IDEA: XBRL DOCUMENT - BigString CORPR4.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR2.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR6.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR7.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR1.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR3.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR8.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR5.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR9.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR18.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR15.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR13.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR19.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR21.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR16.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR11.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR20.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR12.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR17.htm
XML - IDEA: XBRL DOCUMENT - BigString CORPR10.htm
EX-32.1 - CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT - BigString CORPf10q0911ex32i_bigstring.htm
EX-32.2 - CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT - BigString CORPf10q0911ex32ii_bigstring.htm
EX-31.2 - CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT - BigString CORPf10q0911ex31ii_bigstring.htm
10-Q - QUARTERLY REPORT - BigString CORPf10q0911_bigstring.htm
EX-31.1 - CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT - BigString CORPf10q0911ex31i_bigstring.htm
v2.3.0.15
INCOME TAXES
9 Months Ended
Sep. 30, 2011
Income Tax Disclosure [Abstract] 
Income Tax Disclosure [Text Block]
NOTE 7. INCOME TAXES
 
BigString applies the provisions of the ASC 740, “Income Taxes.”  A valuation allowance is provided when it is more likely than not that some portion or all of the deferred tax assets will not be realized. Valuation allowances as of September 30, 2011 and December 31, 2010 have been applied to offset the deferred tax assets in recognition of the uncertainty that such tax benefits will be realized as BigString may continue to incur losses.

Components of deferred income tax assets are as follows:
 
   
September 30, 2011
   
December 31, 2010
 
Deferred tax assets - current
 
Tax Effect
   
Tax Effect
 
Benefit due to loss carryforward
  $ 5,045,512     $ (5,314,223 )
Valuation allowance
    (5,045,512 )     5,314,223  
    $ -     $ -  
 
The Company files income tax returns in all jurisdictions in which it has reason to believe it is subject to tax. The Company is subject to examination by various taxing jurisdictions. To date, there have been no examinations. Nonetheless, any tax jurisdiction may contend that a filing position claimed by the Company regarding one or more of its transactions is contrary to that jurisdiction’s laws or regulations. Significant judgment is required in determining the worldwide provisions for income taxes. In the ordinary course of business of a global business, the ultimate tax outcome is uncertain for many transactions. It is the Company’s policy to establish provisions for taxes that may become payable in future years as a result of an examination by tax authorities. The Company establishes the provisions based upon management’s assessment of exposure associated with permanent tax differences and tax credits applied to temporary difference adjustments. The tax provisions are analyzed periodically (at least quarterly) and adjustments are made as events occur that warrant adjustments to those provisions.
 
At December 31, 2010, BigString had available net operating loss (“NOL”) carry forwards of approximately $13.3 million for federal income tax reporting purposes and $1.9 million for state income tax reporting purposes, which expire in various years through 2030. The differences between book income and tax income primarily relates to amortization of intangible assets and other expenditures. Pursuant to Section 382 of the Internal Revenue Code of 1986, as amended, the annual utilization of a company’s NOL and research credit carry forwards may be limited, and, as such, BigString’s NOL carry forwards available to offset future federal taxable income may be limited. Similarly, BigString may be restricted in using its research credit carry forwards to offset future federal income tax expense.