{"data":{"id":"us/47-cfr-36.506","jurisdiction":"us","citation":"47 CFR 36.506","heading":"Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.","body":"(a) Amounts in these accounts are maintained by plant account and are apportioned among the operations on the basis of the separations of the related plant accounts.","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 E—Reserves and Deferrals"],"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":"051a0b9f84c5d58d37d30bf7ef78f0694609cbbd8bb3c70de4144646b5cb1a6c","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.505","next":"us/47-cfr-36.507"},"notice":"GroundRules: Original legal text. Not legal advice."}