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