FCC 32.7230 as of October 1, 2005

Goto Section: 32.7220 | 32.7240 | Table of Contents

FCC 32.7230
Revised as of October 1, 2005
Goto Year:2004 | 2006

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.

Goto Section: 32.7220 | 32.7240

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

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