Account 409.2, Income taxes, other income and deductions.
18 C.F.R. § 367.4092
in effectEffective: 2024-07-01This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to other income and deductions.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026