Code of Federal Regulations · Section
§ 36.506 — Net Current Deferred Operating Income Taxes—Account 4100, Net Noncurrent Deferred Operating Income Taxes—Account 4340
47 C.F.R. § 36.506
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(a) Amounts in these accounts are maintained by plant account and are apportioned among the operations on the basis of the separations of the related plant accounts.
Authorizing Statute
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Purposes of chapter; Federal Communications Commission created47 U.S.C. § 151