47 CFR 32.4080
§ 32.4080 Other taxes—accrued.
United States · 47 CFR — Telecommunication · Status: effective
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- Citation
- 47 CFR 32.4080, § 32.4080 Other taxes—accrued, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235309
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Full text
(a) This account shall be credited or charged and Account 7240, Operating Other Taxes, or 7400, Nonoperating Taxes, or, for payroll related costs, the appropriate expense accounts shall be charged or credited for all taxes, other than Federal, State and local income taxes, accrued or adjusted for previous accruals during the period. Among the taxes includable in this account are property, gross receipts, franchise, capital stock, social security and unemployment taxes.
(b) Taxes paid in advance of the period in which they are chargeable to income shall be included in the prepaid taxes Account 1280, Prepayments, or 1410, Other Noncurrent Assets, as appropriate.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.