Subpart B—General Instructions

Sections

• 32.11
  § 32.11 Companies subject to this part.
• 32.12
  § 32.12 Records.
• 32.13
  § 32.13 Accounts—general.
• 32.14
  § 32.14 Regulated accounts.
• 32.15
  § 32.15 [Reserved]
• 32.16
  § 32.16 Changes in accounting standards.
• 32.17
  § 32.17 Interpretation of accounts.
• 32.18
  § 32.18 Waivers.
• 32.19
  § 32.19 Address for reports and correspondence.
• 32.20
  § 32.20 Numbering convention.
• 32.21
  § 32.21 Sequence of accounts.
• 32.22
  § 32.22 Comprehensive interperiod tax allocation.
• 32.23
  § 32.23 Nonregulated activities.
• 32.24
  § 32.24 Compensated absences.
• 32.25
  § 32.25 Unusual items and contingent liabilities.
• 32.26
  § 32.26 Materiality.
• 32.27
  § 32.27 Transactions with affiliates.