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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 14 - Aeronautics and Space |
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Chapter II - Office of the Secretary, Department of Transportation (Aviation Proceedings) |
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SubChapter A - Economic Regulations |
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Part 241 - Uniform System of Accounts and Reports for Large Certificated Air Carriers |
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Section 15—Objective Classification—Income Taxes for Current Period |
§ 241.93 - Investment Tax Credits Deferred and Amortized.
Latest version.
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(a) Record here investment tax credits of the current period which are transferred to balance sheet account 2345 Deferred Investment Tax Credits in accordance with the provisions of balance sheet account 2130 Accrued Taxes. This account shall also include amounts for previously deferred investment tax credits amortized during the current period.
(b) This account shall be subdivided as follows by all carrier groups: