Code of Federal Regulations · Section
§ 367.4101 — Account 410.1, Provision For Deferred Income Taxes, Operating Income
18 C.F.R. § 367.4101
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This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to service company operating income.
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