Regulatory Text
18 C.F.R. § 367.4350 — Account 435, Extraordinary deductions.
§ 367.4350 Account 435, Extraordinary deductions. This account must be debited with losses 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. § 367.4350
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The regulatory text of 18 C.F.R. § 367.4350 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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