The Joint Corp. General form of registration statement for all companies including face-amount certificate companies

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Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

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-Subparagraph (SX 210.4-08.(h)(2))

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-Publisher FASB

-Name Accounting Standards Codification

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-Section 50

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Income Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6515339

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-Name Regulation S-X (SX)

-Number 210

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The current portion of the amount recognized for uncertain tax positions as of the balance sheet date.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

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-Subparagraph (SX 210.5-02.20)

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Tax year that remains open to examination under enacted tax laws, in CCYY format.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

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Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

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-Section 50

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-Subparagraph (c)

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