{"data":{"id":"us/47-cfr-32.7199","jurisdiction":"us","citation":"47 CFR 32.7199","heading":"Content of accounts.","body":"The Operating Tax accounts shall include the taxes arising from the central operations of the company.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart F—Instructions For Other Income Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"a71faba179a547ffd6da422666a2b8961c785c3f7b2888902bb50b82b67c1b25","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.7100","next":"us/47-cfr-32.7200"},"notice":"GroundRules: Original legal text. Not legal advice."}