---
kind: "section"
citation: "18 C.F.R. § 367.4101"
title: "18"
number: "367.4101"
heading: "Account 410.1, Provision for deferred income taxes, operating income."
url: "https://uscodex.org/cfr/18/367.4101"
---

# §367.4101. Account 410.1, Provision for deferred income taxes, operating income.


This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to service company operating income.


## 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.