Regulations last checked for updates: Feb 16, 2025

Title 18 - Conservation of Power and Water Resources last revised: Feb 12, 2025
All TitlesTitle 18Chapter IPart 367Subpart H - Subpart H—Income Statement Chart of Accounts
View all text of Subpart H [§ 367.4000 - § 367.4320]
§ 367.4112 - Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.

This account must include the amounts of those allocations of deferred taxes and deferrals of taxes, credit, that relate to other income and deductions.

authority: 15 U.S.C. 717
source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.
cite as: 18 CFR 367.4112
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