18 CFR 367.4262
§ 367.4262 Account 426.2, Life insurance.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.4262, § 367.4262 Account 426.2, Life insurance, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71579
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Full text
This account must include all payments for life insurance of officers and employees where the service company is beneficiary (net premiums less increase in cash surrender value of policies).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.