18 CFR 367.4093

§ 367.4093 Account 409.3, Income taxes, extraordinary items.

United States · 18 CFR — Conservation of Power and Water Resources · Status: effective

Cite this

Citation: 18 CFR 367.4093, § 367.4093 Account 409.3, Income taxes, extraordinary items, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71558
Permanent ID: ys:prov:71558@1
SHA-256: ab9ae36167e1a09e2191af291cad43c7ed46599479d5163e775cd600552fce24

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Full text

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

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.