18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

Regulations most recently checked for updates: Aug 28, 2025

§ 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to other income and deductions.