The Company files tax returns in the multiple jurisdictions. These returns are subject to examination and possible challenge by the tax authorities. Open tax years are indicated in the table below. Tax Years Subject to Examination by Major Tax Jurisdiction at Dec 31, 2021 Earliest Open Year Jurisdiction Argentina 2014 Brazil 2015 Canada 2012 China 2011 Germany 2014 Italy 2016 The Netherlands 2019 Switzerland 2016 United States: Federal income tax 2007 State and local income tax 2004 Open years contain matters that could be subject to differing interpretations of applicable tax laws and regulations as they relate to the amount, character, timing or inclusion of revenue and expenses or the sustainability of income tax credits for a given audit cycle. The ultimate resolution of such uncertainties is not expected to have a material impact on the Company's results of operations. NOTE 9 - EARNINGS PER SHARE CALCULATIONS The following tables provide earnings per share calculations of Dow Inc. for the years ended December 31, 2021 , 2020 and 2019 . In accordance with the accounting guidance for earnings per share, earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries. Net Income (Loss) for Earnings Per Share Calculations 2021 2020 2019 In millions Income (loss) from continuing operations, net of tax $ 6,405 $ 1,294 $ (1,717) Net income attributable to noncontrolling interests - continuing operations (94) (69) (74) Net income attributable to participating securities - continuing operations 1 (32) (9) (6) Income (loss) from continuing operations attributable to common stockholders $ 6,279 $ 1,216 $ (1,797) Income from discontinued operations, net of tax $ — $ — $ 445 Net income attributable to noncontrolling interests - discontinued operations — — (13) Income from discontinued operations attributable to common stockholders $ — $ — $ 432 Net income (loss) attributable to common stockholders $ 6,279 $ 1,216 $ (1,365) Earnings (Loss) Per Share Calculations - Basic 2021 2020 2019 Dollars per share Income (loss) from continuing operations attributable to common stockholders $ 8.44 $ 1.64 $ (2.42) Income from discontinued operations, net of tax — — 0.58 Net income (loss) attributable to common stockholders $ 8.44 $ 1.64 $ (1.84) Earnings (Loss) Per Share Calculations - Diluted 2021 2020 2019 Dollars per share Income (loss) from continuing operations attributable to common stockholders $ 8.38 $ 1.64 $ (2.42) Income from discontinued operations, net of tax — — 0.58 Net income (loss) attributable to common stockholders $ 8.38 $ 1.64 $ (1.84) 102