Regulatory Text
18 C.F.R. § 367.4340 — Account 434, Extraordinary income.
§ 367.4340 Account 434, Extraordinary income. This account must be credited with gains of unusual nature and infrequent occurrence that would significantly distort the current year's income computed before extraordinary items, if reported other than as extraordinary items. Income tax relating to the amounts recorded in this account must be recorded in account 409.3, Income taxes, extraordinary items (§ 367.4093) (See General Instructions in § 367.8).
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Citation
18 C.F.R. § 367.4340
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The regulatory text of 18 C.F.R. § 367.4340 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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