CFR › Title 47 › Part 36 › §36.41147 CFR §36.411Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis account includes the taxes arising from the operations of the company, i.e.:(a)Operating Investment Tax Credits.(b)Operating Federal Income Taxes.(c)Operating State and Local Income Taxes.(d)Operating Other Taxes.(e)Provision for Deferred Operating Income Taxes.