Regulations last checked for updates: Nov 22, 2024

Title 18 - Conservation of Power and Water Resources last revised: Oct 23, 2024
All TitlesTitle 18Chapter IPart 367Subpart H - Subpart H—Income Statement Chart of Accounts
View all text of Subpart H [§ 367.4000 - § 367.4320]
§ 367.4093 - Account 409.3, Income taxes, extraordinary items.

This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to extraordinary items.

authority: 15 U.S.C. 717
source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.
cite as: 18 CFR 367.4093
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