Income Taxes	3 Months Ended
Dec. 31, 2013
Income Tax Disclosure [Abstract]
Income Taxes	NOTE D – INCOME TAXES As of December 31, 2013 there are loss carryforwards for Federal income tax purposes of approximately $30,700, available to offset future taxable income. The carryforwards begin to expire in 2029. The Company does not expect to incur a Federal income tax liability in the foreseeable future. As of December 31, 2013 and 2012 the Company had a deferred tax asset amounting to approximately $10,700 and $7,070, respectively. Realization of deferred tax assets is dependent on future earnings, if any, the timing and amount of which is uncertain. Accordingly, the deferred tax asset has been fully offset by a valuation allowance of the same amount. Certain provisions of the tax law may limit net operating loss carryforwards available for use in any given year in the event of a significant change in ownership.

Income Taxes

3 Months Ended

Dec. 31, 2013

NOTE D – INCOME TAXES

As of December 31, 2013 there are loss carryforwards for Federal income tax purposes of approximately $30,700, available to offset future taxable income. The carryforwards begin to expire in 2029. The Company does not expect to incur a Federal income tax liability in the foreseeable future. As of December 31, 2013 and 2012 the Company had a deferred tax asset amounting to approximately $10,700 and $7,070, respectively. Realization of deferred tax assets is dependent on future earnings, if any, the timing and amount of which is uncertain. Accordingly, the deferred tax asset has been fully offset by a valuation allowance of the same amount.

Certain provisions of the tax law may limit net operating loss carryforwards available for use in any given year in the event of a significant change in ownership.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details

Stalar 5, Inc. 10-Q