FCC 32.4330 as of October 1, 2005

Goto Section: 32.4320 | 32.4340 | Table of Contents

FCC 32.4330
Revised as of October 1, 2005
Goto Year:2004 | 2006

Sec.  32.4330   Unamortized nonoperating investment tax credits—net.

   (a) This account shall be credited and Account 7400, Nonoperating Taxes,
   shall be debited with investment tax credits generated from qualified
   expenditures related to other operations which the company has elected to
   defer rather than recognize currently in income.

   (b) This account shall be debited and Account 7400 credited with a
   proportionate amount determined in relation to the useful book life of the
   property to which the tax credit relates.

   [ 67 FR 5690 , Feb. 6, 2002]

Goto Section: 32.4320 | 32.4340

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

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