§367.2380. Account 238, Dividends declared.
18 C.F.R. § 367.2380
This account must include the amount of dividends that have been declared but not paid. Dividends must be credited to this account when they become a liability.
Notes, amendments, and revision history
Authority
Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.
Source
Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.