StacksVerified U.S. regulatory reference

18 CFR §367.2410

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account must include the amount of taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority.
  2. (b)Do not include liability for taxes assessed directly against the service company that is accounted for as part of the service company's own tax expense.