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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 28, 2025
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Title 18
Chapter I
Part 367
Subpart I - Subpart I—Retained Earnings Accounts
§ 367.4330 - Account 433, Balance transferred from income.
§ 367.4340 - Account 434, Extraordinary income.
§ 367.4350 - Account 435, Extraordinary deductions.
§ 367.4360 - Account 436, Appropriations of retained earnings.
§ 367.4370 - Account 437, Dividends declared—preferred stock.
§ 367.4380 - Account 438, Dividends declared—common stock.
§ 367.4390 - Account 439, Adjustments to retained earnings.
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