Goto Section: 32.7630 | 32.7899 | Table of Contents

FCC 32.7640
Revised as of
Goto Year:1996 | 1998
Sec. 32.7640  Provision for deferred income tax effect of extraordinary 
          items--net.

    This account shall be charged or credited, as appropriate, with a 
contra amount recorded to Account 4350, Net Noncurrent Deferred 
Nonoperating Income Taxes or Account 4110, Net Current Deferred 
Nonoperating Income Taxes for the income tax effects (Federal, state and 
local) of items included in Accounts 7610, Extraordinary Income Credits, 
and 7620, Extraordinary Income Charges, that have been deferred in 
accordance with Sec. 32.22 of Subpart B.


Goto Section: 32.7630 | 32.7899

Goto Year: 1996 | 1998
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