Code of Federal Regulations · Section
§ 367.3890 — Account 389, Land And Land Rights
18 C.F.R. § 367.3890
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This account must include the cost of land and land rights used for service company purposes, the cost of which is not properly includible in other land and land rights accounts (See Service Company Property Instructions in § 367.55).
Authorizing Statute
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Regulation of natural gas companies15 U.S.C. § 717
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Short title16 U.S.C. § 791a