U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 47Chapter IPart 32Subpart E - Subpart E—Instructions for Expense Accounts
View all text of Subpart E [§ 32.5999 - § 32.6790]
§ 32.6310 - Information origination/termination expenses.

Companies shall use this account for expenses of the type and character detailed in Accounts 6311 through 6362.

[82 FR 20842, May 4, 2017]
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