Regulations last checked for updates: Feb 06, 2026

Title 18 - Conservation of Power and Water Resources last revised: Feb 02, 2026
§ 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to service company operating income.

authority: 15 U.S.C. 717
source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.
cite as: 18 CFR 367.4101