C.F.R. » Title 47 » CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION › SUBCHAPTER B—COMMON CARRIER SERVICES › PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES › Subpart C—Instructions for Balance Sheet Accounts

47 C.F.R. § 32.2411

Poles

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This account shall include the original cost of poles, crossarms, guys and other material used in the construction of pole lines and shall include the cost of towers when not associated with buildings. This account shall also include the cost of clearing pole line routes and of tree trimming but shall exclude the cost of maintaining previously cleared routes.

Notes of Decisions
Cited in 1 case, 2011–2011 · leading case: Broz v. Comm'r, 137 T.C. 25 (Tax Ct. 2011).
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Broz v. Comm'r, 137 T.C. 25 (Tax Ct. 2011). · cites it 2× “Account 2411, which is the modified version of Account 241, *52 includes "towers * * * not associated with building", or otherwise freestanding. See 47 C.”
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