18 C.F.R. · Conservation of Power and Water Resources
18 C.F.R. § 367.4380

Account 438, Dividends declared-common stock.

Title 18 C.F.R. ● ACTIVE Primary Source
Regulatory Text

18 C.F.R. § 367.4380 — Account 438, Dividends declared-common stock.

§ 367.4380 Account 438, Dividends declared—common stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually outstanding common capital stock issued by the service company. (b) Dividends must be segregated for each class of common stock as to those payable in cash, stock and other forms. If not payable in cash, the medium of payment must be described with sufficient detail to identify it.

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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18 C.F.R. § 367.4380
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The regulatory text of 18 C.F.R. § 367.4380 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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boisestandard.org United States Law CFR Title 18 18 C.F.R. § 367.4380