1. Regulations
  2. title 18
  3. chapter I
  4. part 367
  5. subpart H
  6. subjgrp 46
  7. § 367.4092

View all text of Subjgrp 46 [§ 367.4000 - § 367.4320]

§ 367.4092 - Account 409.2, Income taxes, other income and deductions.

This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to other income and deductions.

AUTHORITY: 15 U.S.C. 717

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

CITE AS: 18 CFR 367.4092