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 F—Instructions For Other Income Accounts

47 C.F.R. § 32.7200

Operating taxes

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Companies shall use this account for operating taxes of the type and character detailed in Accounts 7210 through 7250.

[82 FR 20843, May 4, 2017]