U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 30, 2025

All TitlesTitle 47Chapter IPart 32Subpart B - Subpart B—General Instructions
§ 32.11 - Companies subject to this part.
§ 32.12 - Records.
§ 32.13 - Accounts—general.
§ 32.14 - Regulated accounts.
§ 32.15 - [Reserved]
§ 32.16 - Changes in accounting standards.
§ 32.17 - Interpretation of accounts.
§ 32.18 - Waivers.
§ 32.19 - Address for reports and correspondence.
§ 32.20 - Numbering convention.
§ 32.21 - Sequence of accounts.
§ 32.22 - Comprehensive interperiod tax allocation.
§ 32.23 - Nonregulated activities.
§ 32.24 - Compensated absences.
§ 32.25 - Unusual items and contingent liabilities.
§ 32.26 - Materiality.
§ 32.27 - Transactions with affiliates.
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