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18 CFR 367.4111

§ 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income.

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

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18 CFR 367.4111, § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71561
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This account must include the amounts of those allocations of deferred taxes and deferrals of taxes, credit, that relate to service company operating income.

Legislative history

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