FCC 32.7230 as of - hallikainen.com

Goto Section: 32.7220 | 32.7240 | Table of Contents

FCC 32.7230
Revised as of
Goto Year:1996 | 1998

Sec. 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.

Goto Section: 32.7220 | 32.7240

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

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