1. Regulations
  2. title 18
  3. chapter I
  4. part 367
  5. subpart H
  6. subjgrp 46
  7. § 367.4093

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

§ 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