---
kind: "section"
citation: "18 C.F.R. § 367.4102"
title: "18"
number: "367.4102"
heading: "Account 410.2, Provision for deferred income taxes, other income and deductions."
url: "https://uscodex.org/cfr/18/367.4102"
---

# §367.4102. Account 410.2, Provision for deferred income taxes, other income and deductions.


This account must include the amounts of those deferrals of taxes and allocations of deferred taxes 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.