{"data":{"id":"us/47-cfr-32.7250","jurisdiction":"us","citation":"47 CFR 32.7250","heading":"Provision for deferred operating income taxes—net.","body":"(a) This account shall be charged or credited, as appropriate, with contra entries recorded to the following accounts for income tax expense that has been deferred in accordance with § 32.22 of subpart B.\n4100 Net Current Deferred Operating Income Taxes\n4340 Net Noncurrent Deferred Operating Income Taxes\n(b) Subsidiary record categories shall be maintained to distinguish between property and nonproperty related deferrals and so that the company may separately report that amounts contained herein that relate to Federal, state and local income taxes. Such subsidiary record categories shall be reported as required by part 43 of this Commission's Rules and Regulations.","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":"002ac67c4e159118fb4f4bd6522a51e2e9b1d6beb8bda1cac5e843396aad61ea","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.7240","next":"us/47-cfr-32.7300"},"notice":"GroundRules: Original legal text. Not legal advice."}