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Current as of January 02, 2025 | Updated by Findlaw Staff
This account shall include the current portion of deferred income tax charges and credits determined in accordance with Instruction 1–10 when the balance is a net credit. A net debit balance shall be included in account 714, “Deferred income tax debits”.
(Authority: 49 U.S.C. 10321, 11145; 5 U.S.C. 553)
Cite this article: FindLaw.com - Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.762 762 Deferred income tax credits - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-49-transportation/cfr-sect-49-1201-762/
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