47 CFR 36.506 - Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes

Regulations last checked for updates: Feb 13, 2026

Title 47 - Telecommunication last revised: Feb 10, 2026

View all text of Subpart E [§ 36.501 - § 36.507]

§ 36.506 - Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.

(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.

authority: 47 U.S.C. 151,152,154,201,205,220,221,254,303,403,410,and

source: 52 FR 17229, May 6, 1987, unless otherwise noted.

cite as: 47 CFR 36.506