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 D—Instructions For Revenue Accounts

47 C.F.R. § 32.5000

Basic local service revenue

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Companies shall use this account for revenues of the type and character detailed in Accounts 5001 through 5060.

[82 FR 20842, May 4, 2017]
Notes of Decisions
Cited in 1 case, 2007–2007 · leading case: BellSouth Telecomm., Inc. v. Sanford, 494 F.3d 439 (4th Cir. 2007).
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BellSouth Telecomm., Inc. v. Sanford, 494 F.3d 439 (4th Cir. 2007). · cites it 2× “See 47 C.F.R. § 32.5000 et seq. Indeed, BellSouth demonstrates its own understanding of this flexibility by adopting a litigating position that appears to be inconsistent with its tax position on these expenses.”
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