FCC 32.7230 as of October 1, 2018

Goto Section: 32.7220 | 32.7240 | Table of Contents

FCC 32.7230
Revised as of October 1, 2018
Goto Year:2017 | 2019

  § 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.

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Goto Section: 32.7220 | 32.7240

Goto Year: 2017 | 2019 CiteFind - See documents on FCC website that cite this rule

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