{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/56-79.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/56-79.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/56-79.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/56-79.html"}],"law_id":370732,"edition_id":2,"section_id":370732,"structure_id":52794,"section_number":"56-79","catch_line":"Proof of costs in cases of payment to affiliated companies","history":"1934, p. 745; Michie Code 1942, \u00a7 3774e.","full_text":"No proof shall be satisfactory, within the meaning of the foregoing sections, unless it includes the original (or verified copies) of the relevant cost records and other relevant accounts of the affiliated interest, or such abstract thereof or summary taken therefrom, as the Commission may deem adequate, properly identified and duly authenticated; provided, however, that the Commission may, where reasonable, approve or disapprove such contracts or arrangements without the submission of such cost records or accounts.\n\n","order_by":null,"text":{"0":{"id":1383140,"text":"No proof shall be satisfactory, within the meaning of the foregoing sections, unless it includes the original (or verified copies) of the relevant cost records and other relevant accounts of the affiliated interest, or such abstract thereof or summary taken therefrom, as the Commission may deem adequate, properly identified and duly authenticated; provided, however, that the Commission may, where reasonable, approve or disapprove such contracts or arrangements without the submission of such cost records or accounts.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52794,"edition_id":2,"name":"Regulation of Relations With Affiliated Interests","identifier":"4","label":"chapter","depth":2,"order_by":5,"parent_id":52702,"metadata":{"child_laws":12,"child_structures":0},"date_created":"2026-08-02 03:05:42","date_modified":"2026-08-02 12:35:36","permalink":{"id":1478099,"object_type":"structure","relational_id":52794,"identifier":"4","token":"56\/4","url":"\/56\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52702,"edition_id":2,"name":"Public Service Companies","identifier":"56","label":"title","depth":1,"order_by":121,"parent_id":null,"metadata":{"child_laws":710,"child_structures":93},"date_created":"2026-08-02 03:03:25","date_modified":"2026-08-02 12:35:34","permalink":{"id":1475475,"object_type":"structure","relational_id":52702,"identifier":"56","token":"56","url":"\/56\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":370729,"structure_id":52794,"section_number":"56-76","catch_line":"Definitions","url":"\/56-76\/","token":"56\/4\/56-76","metadata":false},{"id":370730,"structure_id":52794,"section_number":"56-77","catch_line":"Certain contracts must be approved by the Commission","url":"\/56-77\/","token":"56\/4\/56-77","metadata":false},{"id":370731,"structure_id":52794,"section_number":"56-78","catch_line":"Exclusion from accounts of payments to affiliated companies","url":"\/56-78\/","token":"56\/4\/56-78","metadata":false},{"id":370732,"structure_id":52794,"section_number":"56-79","catch_line":"Proof of costs in cases of payment to affiliated companies","url":"\/56-79\/","token":"56\/4\/56-79","metadata":false},{"id":370736,"structure_id":52794,"section_number":"56-80","catch_line":"Continuing supervisory control over terms and conditions of contracts","url":"\/56-80\/","token":"56\/4\/56-80","metadata":false},{"id":370737,"structure_id":52794,"section_number":"56-81","catch_line":"Summary order prohibiting treatment of payments as operating expenses, etc","url":"\/56-81\/","token":"56\/4\/56-81","metadata":false},{"id":370738,"structure_id":52794,"section_number":"56-82","catch_line":"Approval of loans to affiliates, etc","url":"\/56-82\/","token":"56\/4\/56-82","metadata":false},{"id":370739,"structure_id":52794,"section_number":"56-83","catch_line":"Summary order prohibiting payment of dividends to affiliates","url":"\/56-83\/","token":"56\/4\/56-83","metadata":false},{"id":370740,"structure_id":52794,"section_number":"56-84","catch_line":"Application or petition by public service company and affiliates; hearing; action of Commission; conditions imposed on foreign corporations","url":"\/56-84\/","token":"56\/4\/56-84","metadata":{"court_decisions":{"0":{"name":" .\u202f.\u202f. Carl R. Stillman v. Norfolk & Western Railway Company, a .\u202f.\u202f. ","case_number":"86-1105","citation":"811 F.2d 834","date":"1987-02-17","url":"https:\/\/www.courtlistener.com\/opinion\/483263\/carl-r-stillman-v-norfolk-western-railway-company-a-corporation\/","abstract":" .\u202f.\u202f. ERVIN, Circuit Judge: .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"},"1":{"name":"Metzger v. Commissioner of Internal Revenue Service","case_number":"93-2112","citation":"38 F.3d 118","date":"1994-10-18","url":"https:\/\/www.courtlistener.com\/opinion\/680717\/metzger-v-commissioner-of-internal-revenue-service\/","abstract":" .\u202f.\u202f. 38 F.3d 118 .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"},"2":{"name":" .\u202f.\u202f. John Matala v. Consolidation Coal Company, and Ray Marshall, .\u202f.\u202f. 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CSX Transportation, Inc.","case_number":"09-1249, 09-1288","citation":"616 F.3d 380","date":"2010-07-26","url":"https:\/\/www.courtlistener.com\/opinion\/151543\/sloas-v-csx-transportation-inc\/","abstract":" .\u202f.\u202f. 616 F.3d 380 (2010) .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"},"6":{"name":"Metzger v. Commissioner of Internal Revenue Service","case_number":"No. 93-2112","citation":"38 F.3d 118","date":"1994-09-01","url":"https:\/\/www.courtlistener.com\/opinion\/7030491\/metzger-v-commissioner-of-internal-revenue-service\/","abstract":" .\u202f.\u202f. Affirmed by published opinion. Judge WILLIAMS wrote the majority opinion, in which Judge PAYNE .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"},"7":{"name":"Matala v. Consolidation Coal Co.","case_number":"Nos. 80-1287, 80-1288","citation":"647 F.2d 427","date":"1981-04-24","url":"https:\/\/www.courtlistener.com\/opinion\/8923951\/matala-v-consolidation-coal-co\/","abstract":" .\u202f.\u202f. ERVIN, Circuit Judge: .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"},"8":{"name":"Conner v. Hendrix","case_number":"Record 3907","citation":"194 Va. 17","date":"1952-09-10","url":"https:\/\/www.courtlistener.com\/opinion\/1365093\/conner-v-hendrix\/","abstract":" .\u202f.\u202f. Spratley, J., .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"9":{"name":"Fisher v. United States","case_number":"2261","citation":"2 F.2d 843","date":"1924-10-29","url":"https:\/\/www.courtlistener.com\/opinion\/1487095\/fisher-v-united-states\/","abstract":" .\u202f.\u202f. WOODS, Circuit Judge. .\u202f.\u202f. 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