FCC 32.4070 as of October 2, 2015

Goto Section: 32.4040 | 32.4080 | Table of Contents

FCC 32.4070
Revised as of October 2, 2015
Goto Year:2014 | 2016

  § 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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Goto Section: 32.4040 | 32.4080

Goto Year: 2014 | 2016 CiteFind - See documents on FCC website that cite this rule

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