§367.4093. Account 409.3, Income taxes, extraordinary items.
18 C.F.R. § 367.4093
This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to extraordinary items.
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.