StacksVerified U.S. regulatory reference

18 CFR §367.4211

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
This account must be credited with the gain on the sale, conveyance, exchange, or transfer of service or other property to another. Income taxes on gains recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§ 367.4092).