---
kind: "section"
citation: "18 C.F.R. § 367.4092"
title: "18"
number: "367.4092"
heading: "Account 409.2, Income taxes, other income and deductions."
url: "https://uscodex.org/cfr/18/367.4092"
---

# §367.4092. Account 409.2, Income taxes, other income and deductions.


This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to other income and deductions.


## 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.