GroundRules
47 CFR 36.411: Operating taxes—Account 7200.
Where this section sits in the code
- Title 47—Telecommunication
- CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
- SUBCHAPTER B—COMMON CARRIER SERVICES
- PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
- Subpart D—Operating Expenses and Taxes
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.
Collected 2026-08-27T02:26:28Z. Source file · JSON