18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

Regulations last checked for updates: May 15, 2024

Title 18 - Conservation of Power and Water Resources last revised: Mar 08, 2024

§ 367.4093 - Account 409.3, Income taxes, extraordinary items.

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

authority: 15 U.S.C. 717

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

cite as: 18 CFR 367.4093