FCC 32.7430 as of - hallikainen.com

Goto Section: 32.7420 | 32.7440 | Table of Contents

FCC 32.7430
Revised as of
Goto Year:1996 | 1998

Sec. 32.7430  Nonoperating state and local income taxes.

    (a) This account shall be charged and Account 4070, Income Taxes--
Accrued, should 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 shall 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 allocation.

Goto Section: 32.7420 | 32.7440

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

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