Account 457.3, Compensation for use of capital-associate companies.
18 C.F.R. § 367.4573
in effectEffective: 2024-07-01This 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.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026