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18 CFR 367.4573

§ 367.4573 Account 457.3, Compensation for use of capital-associate companies.

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

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18 CFR 367.4573, § 367.4573 Account 457.3, Compensation for use of capital-associate companies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71601
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This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is properly allocable to services rendered to each associate company.

Legislative history

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