Code of Federal Regulations · Section
§ 367.4093 — Account 409.3, Income Taxes, Extraordinary Items
18 C.F.R. § 367.4093
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This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to extraordinary items.
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