Regulations last checked for updates: Feb 07, 2026

Title 18 - Conservation of Power and Water Resources last revised: Feb 02, 2026
§ 367.4112 - Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.

This account must include the amounts of those allocations of deferred taxes and deferrals of taxes, credit, 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 367.4112