Code of Federal Regulations · Section
§ 367.4112 — Account 411.2, Provision For Deferred Income Taxes—Credit, Other Income And Deductions
18 C.F.R. § 367.4112
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This account must include the amounts of those allocations of deferred taxes and deferrals of taxes, credit, that relate to other income and deductions.
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