1. LawStack
  2. Title 47 - Telecommunication
  3. Chapter I - FEDERAL COMMUNICATIONS COMMISSION
  4. Subchapter B - COMMON CARRIER SERVICES
  5. Part 36 - JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
  6. Subpart D - Operating Expenses and Taxes
  7. Topic - Operating Taxes
  8. 47 CFR § 36.411
47 CFR § 36.411
Operating taxes—Account 7200
February 16, 2021
CFR

This 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.

[83 FR 63587, Dec. 11, 2018]

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§ 36.412 Apportionment procedures

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