CFR›Title 18›Chapter I›Part 351 ContainsSection 351.1CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 PART 351—FINANCIAL STATEMENTS RELEASED BY CARRIERS Sections 351.1 § 351.1 Financial statements released by carriers. AuthorityDepartment of Energy Organization Act, (42 U.S.C. 7101 et seq.) E.O. 12009, 42 FR 46267, Interstate Commerce Act, as amended, (49 U.S.C. 1 et seq.). Previous 349 Part 349—Disposition of Contested Audit Findings and Proposed Remedies Next 352 Part 352—Uniform Systems of Accounts Prescribed for Oil Pipeline Companies Subject to the Provisions of the Interstate Commerce Act