18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

View all text of Subpart H [§ 367.4000 - § 367.4320]

§ 367.4111 - Account 411.1, Provision for deferred income taxes—Credit, operating income.

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