Regulatory Text
18 C.F.R. § 367.9 — Prior period items.
§ 367.9 Prior period items. (a) Items of profit and loss related to the following must be accounted for as prior period adjustments and excluded from the determination of net income for the current year: (1) Correction of an error in the financial statements of a prior year. (2) Adjustments that result from realization of income tax benefits of pre-acquisition operating loss carry forwards of purchased subsidiaries. (b) All other items of profit and loss recognized during the year must be included in the determination of net income for that year.
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR18-SEC-467206
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
18 C.F.R. § 367.9
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
3c6cb280bfcfbb82...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 18 C.F.R. § 367.9 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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Title 18 — Conservation of Power and Water Resources
18 C.F.R. § 1b.118 C.F.R. § 1b.218 C.F.R. § 1b.318 C.F.R. § 1b.418 C.F.R. § 1b.518 C.F.R. § 1b.618 C.F.R. § 1b.718 C.F.R. § 1b.818 C.F.R. § 1b.918 C.F.R. § 1b.1018 C.F.R. § 1b.1118 C.F.R. § 1b.1218 C.F.R. § 1b.1318 C.F.R. § 1b.1418 C.F.R. § 1b.1518 C.F.R. § 1b.1618 C.F.R. § 1b.1718 C.F.R. § 1b.1818 C.F.R. § 1b.1918 C.F.R. § 1b.2018 C.F.R. § 1b.2118 C.F.R. § 1b.2218 C.F.R. § 1c.118 C.F.R. § 1c.218 C.F.R. § 1.10118 C.F.R. § 1.10218 C.F.R. § 2.118 C.F.R. § 2.1a18 C.F.R. § 2.1b18 C.F.R. § 2.1c
18 C.F.R. — public domain
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