{"data":{"id":"us/47-cfr-36.411","jurisdiction":"us","citation":"47 CFR 36.411","heading":"Operating taxes—Account 7200.","body":"This account includes the taxes arising from the operations of the company, i.e.:\n(a) Operating Investment Tax Credits.\n(b) Operating Federal Income Taxes.\n(c) Operating State and Local Income Taxes.\n(d) Operating Other Taxes.\n(e) Provision for Deferred Operating Income Taxes.","path":["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"],"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":"09b720ccd5ebc67afe714f81544173c3e904b09a2b1c1605d3c8be1ac5bf816e","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.392","next":"us/47-cfr-36.412"},"notice":"GroundRules: Original legal text. Not legal advice."}