---
kind: "section"
citation: "18 C.F.R. § 367.4093"
title: "18"
number: "367.4093"
heading: "Account 409.3, Income taxes, extraordinary items."
url: "https://uscodex.org/cfr/18/367.4093"
---

# §367.4093. Account 409.3, Income taxes, extraordinary items.


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


## 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.