1. Regulations
  2. title 18
  3. chapter I
  4. part 367
  5. subpart H
  6. subjgrp 46
  7. § 367.4102

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

§ 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

This account must include the amounts of those deferrals of taxes and allocations of deferred taxes 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 367.4102