18 CFR 367.4211

§ 367.4211 Account 421.1, Gain on disposition of property.

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

Cite this

Citation: 18 CFR 367.4211, § 367.4211 Account 421.1, Gain on disposition of property, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71575
Permanent ID: ys:prov:71575@1
SHA-256: daab494f47a07360d5ec57f860072031969216808ca7b31bfa2d6967d82bf3e9

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Full text

This account must be credited with the gain on the sale, conveyance, exchange, or transfer of service or other property to another. Income taxes on gains recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§ 367.4092).

Legislative history

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