Code of Federal Regulations · Section
§ 36.411 — Operating Taxes—Account 7200
47 C.F.R. § 36.411
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This account includes the taxes arising from the operations of the company, i.e.:
(a) Operating Investment Tax Credits.
(b) Operating Federal Income Taxes.
(c) Operating State and Local Income Taxes.
(d) Operating Other Taxes.
(e) Provision for Deferred Operating Income Taxes.
Authorizing Statute
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Purposes of chapter; Federal Communications Commission created47 U.S.C. § 151