Code of Federal Regulations · Section

§ 367.2380 — Account 238, Dividends Declared

18 C.F.R. § 367.2380

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This account must include the amount of dividends that have been declared but not paid. Dividends must be credited to this account when they become a liability.

18 C.F.R. § 367.2370 18 C.F.R. § 367.2410

Authorizing Statute

Regulation of natural gas companies
15 U.S.C. § 717
Short title
16 U.S.C. § 791a