Income Taxes (Tables)

12 Months Ended

Sep. 30, 2018

Sep. 30, 2016

Income Tax Disclosure [Abstract]

Significant Components of Company's Income Tax Provision from Continuing Operations

For fiscal 2018 and 2017, the more significant components of the Company’s income tax provision from continuing operations are as follows (in millions):

	Year Ended September 30,
	2018			2017
Tax expense at Ireland statutory rate	$	363		$	320
U.S. state income tax, net of federal benefit	24			23
Income subject to the U.S. federal tax rate	16			(188		)
Income subject to rates different than the statutory rate	(164		)	256
Reserve and valuation allowance adjustments	31			(164		)
Impact of acquisitions and divestitures	145			475
U.S. Tax Reform discrete items	108			—
Restructuring and impairment costs	(5		)	(17		)
Income tax provision	$	518		$	705

For fiscal 2016, the more significant components of the Company’s income tax provision from continuing operations are as follows (in millions):

	Year Ended September 30,
	2016
Tax expense at U.S. federal statutory rate	$	371
State income taxes, net of federal benefit	(6		)
Foreign income tax expense at different rates and foreign losses without tax benefits	(122		)
U.S. tax on foreign income	(194		)
U.S. credits and incentives	(14		)
Impact of acquisitions and divestitures	163
Restructuring and impairment costs	28
Other	(29		)
Income tax provision	$	197

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in millions):

	Year Ended September 30,
	2018			2017			2016
Beginning balance, October 1	$	2,173		$	1,706		$	1,052
Additions for tax positions related to the current year	444			613			442
Additions for tax positions of prior years	7			116			15
Reductions for tax positions of prior years	(201		)	(44		)	(66		)
Settlements with taxing authorities	(19		)	(95		)	(104		)
Statute closings and audit resolutions	(25		)	(264		)	(30		)
Acquisition of business	—			141			397
Ending balance, September 30	$	2,379		$	2,173		$	1,706

Tax Jurisdictions and Years Currently under Audit Exam

In the U.S., fiscal years 2015 through 2016 are currently under exam by the Internal Revenue Service ("IRS") for certain legal entities. Additionally, the Company is currently under exam in the following major non-U.S. jurisdictions for continuing operations:

Tax Jurisdiction	Tax Years Covered
Belgium	2015 - 2017
China	2008 - 2016
France	2010 - 2012; 2015-2016
Germany	2007 - 2016
Spain	2010 - 2012
United Kingdom	2012 - 2015

Components of Provision for Income Taxes on Continuing Operations

Components of the provision for income taxes on continuing operations were as follows (in millions):

	Year Ended September 30,
	2018			2017			2016
Current
U.S. federal	$	515		$	(225	)	$	169
U.S. state	34			(6		)	5
Non-U.S.	605			373			788
	1,154			142			962
Deferred
U.S. federal	(284		)	593			(321		)
U.S. state	(11		)	41			(15		)
Non-U.S.	(341		)	(71		)	(429		)
	(636		)	563			(765		)
Income tax provision	$	518		$	705		$	197

Deferred Taxes Classified in Consolidated Statements of Financial Position

Deferred taxes were classified in the consolidated statements of financial position as follows (in millions):

	September 30,
	2018			2017
Other noncurrent assets	1,591			2,360
Other noncurrent liabilities	(763		)	(1,733		)
Net deferred tax asset	$	828		$	627

Temporary Differences and Carryforwards in Deferred Tax Assets and Liabilities

Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities included (in millions):

	September 30,
	2018			2017
Deferred tax assets
Accrued expenses and reserves	$	490		$	891
Employee and retiree benefits	193			373
Net operating loss and other credit carryforwards	6,510			5,130
Research and development	93			188
Other, net	—			26
	7,286			6,608
Valuation allowances	(5,195		)	(3,838		)
	2,091			2,770
Deferred tax liabilities
Property, plant and equipment	172			247
Subsidiaries, joint ventures and partnerships	306			789
Intangible assets	713			1,107
Other, net	72			—
	1,263			2,143
Net deferred tax asset	$	828		$	627