18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

Regulations most recently checked for updates: Aug 28, 2025

§ 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to service company operating income.