{"data":{"id":"us/47-cfr-32.7200","jurisdiction":"us","citation":"47 CFR 32.7200","heading":"Operating taxes.","body":"Companies shall use this account for operating taxes of the type and character detailed in Accounts 7210 through 7250.","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":"375712a7cde48242734d0e0ce335c6d88bf26ca472f0c7e58ad1f33fee30bb35","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.7199","next":"us/47-cfr-32.7210"},"notice":"GroundRules: Original legal text. Not legal advice."}