FCC 32.4070 Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 32.4070 Income taxes—accrued.
(a) This account shall be credited or charged and the following accounts
shall be charged or credited with the offsetting amount of current year
income taxes (Federal, state and local) accrued during the period or
adjustments to prior accruals: 7220 Operating Federal Income Taxes, 7230
Operating State and Local Income Taxes, 7400 Nonoperating Taxes, 7600
Extraordinary Items.
(b) If significant, current year income taxes paid in advance shall be
reclassified to Account 1280, Prepayments.
[ 67 FR 5689 , Feb. 6, 2002]
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