FCC 32.7610 as of - hallikainen.com

Goto Section: 32.7600 | 32.7620 | Table of Contents

FCC 32.7610
Revised as of
Goto Year:1996 | 1998

Sec. 32.7610  Extraordinary income credits.

    This account shall be credited with nontypical, noncustomary and 
infrequently recurring gains which would significantly distort the 
current year's income computed before such extraordinary items, if 
reported other than as extraordinary items. Income tax relating to the 
amounts recorded in this account shall be recorded in Account 7630, 
Current Income Tax Effect for Extraordinary Items--Net, and Account 
7640, Provision for Deferred Income Tax Effect of Extraordinary Items--
Net.

Goto Section: 32.7600 | 32.7620

Goto Year: 1996 | 1998 CiteFind - See documents on FCC website that cite this rule

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