47 CFR 36.506
§ 36.506 Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
United States · 47 CFR — Telecommunication · Status: effective
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- Citation
- 47 CFR 36.506, § 36.506 Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235502
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Full text
(a) Amounts in these accounts are maintained by plant account and are apportioned among the operations on the basis of the separations of the related plant accounts.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.