§367.4573. Account 457.3, Compensation for use of capital-associate companies.
18 C.F.R. § 367.4573
This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is properly allocable to services rendered to each associate company.
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.