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EXCEL - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY SPECTRUM CURRENCY & COMMODITY L.P.Financial_Report.xls
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EX-31.02 - EXHIBIT - MORGAN STANLEY SMITH BARNEY SPECTRUM CURRENCY & COMMODITY L.P.dwsxex3102.htm
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10-Q - MORGAN STANLEY SMITH BARNEY SPECTRUM CURRENCY & COMMODITY L.P. - MORGAN STANLEY SMITH BARNEY SPECTRUM CURRENCY & COMMODITY L.P.dwsx.htm
v2.4.0.6
Income Taxes
3 Months Ended
Mar. 31, 2012
Income Taxes [Abstract]  
Income Taxes
9.  Income Taxes
 
No provision for income taxes has been made in the accompanying financial statements, as partners are individually responsible for reporting income or loss based upon their respective share of the Partnership's revenues or expenses for income tax purposes. The Partnership files U.S. federal and state tax returns.

This guidance issued by the FASB on income taxes clarifies the accounting for uncertainty in income taxes recognized in the Partnership's financial statements, and prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken.  The Partnership has concluded that there are no significant uncertain tax positions that would require recognition in the financial statements as of March 31, 2012 and December 31. 2011.  If applicable, the Partnership recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in other expenses in the Statements of Income and Expenses.  Generally, the 2008 through 2011 tax years remain subject to examination by U.S. federal and most state tax authorities.  No income tax returns are currently under examination.