Code of Federal Regulations · Section
§ 367.4573 — Account 457.3, Compensation For Use Of Capital-associate Companies
18 C.F.R. § 367.4573
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This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is properly allocable to services rendered to each associate company.
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