18 CFR 367.4573 - Account 457.3, Compensation for use of capital-associate companies.

Regulations last checked for updates: Nov 22, 2024

Title 18 - Conservation of Power and Water Resources last revised: Oct 23, 2024

View all text of Subpart J [§ 367.4570 - § 367.4584]

§ 367.4573 - Account 457.3, Compensation for use of capital-associate companies.

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.

authority: 15 U.S.C. 717

source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.

cite as: 18 CFR 367.4573