Goto Section: 32.4040 | 32.4080 | Table of Contents

FCC 32.4070
Revised as of October 1, 2009
Goto Year:2008 | 2010
  §  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]


Goto Section: 32.4040 | 32.4080

Goto Year: 2008 | 2010
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public