Title 18

SECTION 367.4573

367.4573 Account 457.3, Compensation for use of capital-associate companies.

§ 367.4573 Account 457.3, Compensation for use of capital-associate companies.

This 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.