FCC 69.402 Revised as of October 1, 2007
Goto Year:2006 |
2008
Sec. 69.402 Operating taxes (Account 7200).
(a) Federal income taxes, state and local income taxes, and state and local
gross receipts or gross earnings taxes that are collected in lieu of a
corporate income tax shall be apportioned among the interexchange category,
the billing and collection category and all access elements based on the
approximate net taxable income on which the tax is levied (positive or
negative) applicable to each element and category.
(b) All other operating taxes shall be apportioned among the interexchange
category, the billing and collection category and all access elements in the
same manner as the investment apportioned to each element and category
pursuant to Sec. 69.309 Other Investment.
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