§367.4102. Account 410.2, Provision for deferred income taxes, other income and deductions.
18 C.F.R. § 367.4102
This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to other income and deductions.
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.