FCC 32.4240 as of - hallikainen.com

Goto Section: 32.4230 | 32.4250 | Table of Contents

FCC 32.4240
Revised as of
Goto Year:1996 | 1998

Sec. 32.4240  Reacquired debt.

    This account shall include the face amount of debt reacquired prior 
to maturity that has not been retired. Gain or loss shall be recognized 
at the time of reacquisition by credits or charges to Account 7360, 
Other Nonoperating Income, except that material gains or losses shall be 
treated as extraordinary. (See Accounts 7610, Extraordinary Income 
Credits, and 7620, Extraordinary Income Charges.)

Goto Section: 32.4230 | 32.4250

Goto Year: 1996 | 1998 CiteFind - See documents on FCC website that cite this rule

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