§367.2160. Account 216, Unappropriated retained earnings. — Inbound Citations
18 C.F.R. § 367.2160
Statutory Authority
Cited by 1 regulation in release Current.
Citations to 18 U.S.C. § 367.2160 as a whole
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This account must include the balances, either debit or credit, of undistributed retained earnings of subsidiary companies since their acquisition. When dividends are received from subsidiary companies relating to amounts included in this account, this account must be debited and account 216, Unappropriated retained earnings (§ 367.2160), credited.