1. Regulations
  2. title 18
  3. chapter I
  4. part 367
  5. subpart E
  6. § 367.106

View all text of Subpart E [§ 367.100 - § 367.106]

§ 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

These accounts must include miscellaneous expense items which are nonoperating in nature but which are properly deductible before determining total income before interest charges.

AUTHORITY: 15 U.S.C. 717

SOURCE: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.

CITE AS: 18 CFR 367.106