1. Regulations
  2. title 18
  3. chapter I
  4. part 367
  5. subpart J
  6. § 367.4573

View all text of Subpart J [§ 367.4570 - § 367.4584]

§ 367.4573 - Account 457.3, Compensation for use of capital-associate companies.

This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is properly allocable to services rendered to each associate company.

AUTHORITY: 15 U.S.C. 717

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

CITE AS: 18 CFR 367.4573