REVERSE MORRIS TRUST TRANSACTION REVERSE MORRIS TRUST TRANSACTION (Tables)

12 Months Ended

Dec. 31, 2017

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Disposal Groups, Including Discontinued Operations [Table Text Block]

Dow Chlorine Value Chain Income Statement Information	2015 1
In millions
Income Before Income Taxes 2	$	139
Loss before income taxes attributable to noncontrolling interests	11
Income Before Income Taxes attributable to The Dow Chemical Company 2	$	150

1. Income statement information for 2015 includes results through September 30, 2015.

2. Excludes transaction costs associated with the separation of the chlorine value chain, which are reported below.