FCC 32.7230 Revised as of October 1, 2007
Goto Year:2006 |
2008
Sec. 32.7230 Operating state and local income taxes.
(a) This account shall be charged and Account 4070, Income Taxes—Accrued,
shall be credited for the amount of state and local income taxes for the
current period. This account shall also reflect subsequent adjustments to
amounts previously charged.
(b) Taxes should be accrued each month on an estimated basis and adjustments
made as later data becomes available.
(c) No entries shall be made to this account to reflect interperiod tax
allocations.
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