18 C.F.R. § 367.4573

Current through September 30, 2024
Section 367.4573 - Account 457.3, Compensation for use of capital-associate companies

This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is properly allocable to services rendered to each associate company.

18 C.F.R. § 367.4573