18 CFR 367.3890
§ 367.3890 Account 389, Land and land rights.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.3890, § 367.3890 Account 389, Land and land rights, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71532
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Full text
This account must include the cost of land and land rights used for service company purposes, the cost of which is not properly includible in other land and land rights accounts (See Service Company Property Instructions in § 367.55).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.