Regulatory Text
18 C.F.R. § 367.4300 — Account 430, Interest on debt to associate companies.
§ 367.4300 Account 430, Interest on debt to associate companies. This account must include interest accrued on amounts included in account 223, Advances from associate companies (§ 367.2230), and account 233, Notes payable to associate companies (§ 367.2330). The records supporting the entries to this account must be kept so as to show to who the interest is to be paid, the period covered by the accrual, the rate of interest and the principal amount of the advances or other obligations on which the interest is accrued. Separate subaccounts must be maintained for each related debt account.
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD v1.0 · boisestandard.org
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BS-CFR18-SEC-238E01
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
18 C.F.R. § 367.4300
Corpus
CFR — Code of Federal Regulations
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PRIMARY-SOURCE
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The regulatory text of 18 C.F.R. § 367.4300 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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