FCC 32.4070 as of October 1, 2005

Goto Section: 32.4040 | 32.4080 | Table of Contents

FCC 32.4070
Revised as of October 1, 2005
Goto Year:2004 | 2006

Sec.  32.4070   Income taxes—accrued.

   (a) This account shall be credited or charged and the following accounts
   shall be charged or credited with the offsetting amount of current year
   income taxes (Federal, state and local) accrued during the period or
   adjustments to prior accruals: 7220 Operating Federal Income Taxes, 7230
   Operating State and Local Income Taxes, 7400 Nonoperating Taxes, 7600
   Extraordinary Items.

   (b) If significant, current year income taxes paid in advance shall be
   reclassified to Account 1280, Prepayments.

   [ 67 FR 5689 , Feb. 6, 2002]

Goto Section: 32.4040 | 32.4080

Goto Year: 2004 | 2006 CiteFind - See documents on FCC website that cite this rule

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