---
kind: "section"
citation: "18 C.F.R. § 367.2380"
title: "18"
number: "367.2380"
heading: "Account 238, Dividends declared."
url: "https://uscodex.org/cfr/18/367.2380"
---

# §367.2380. Account 238, Dividends declared.


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

### 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.