---
kind: "section"
citation: "47 C.F.R. § 36.411"
title: "47"
number: "36.411"
heading: "Operating taxes—Account 7200."
url: "https://uscodex.org/cfr/47/36.411"
---

# §36.411. Operating taxes—Account 7200.


This account includes the taxes arising from the operations of the company, i.e.:

- (a) **Operating Investment Tax Credits.**
- (b) **Operating Federal Income Taxes.**
- (c) **Operating State and Local Income Taxes.**
- (d) **Operating Other Taxes.**
- (e) **Provision for Deferred Operating Income Taxes.**

## Notes

### Amendments

[83 FR 63587, Dec. 11, 2018]

### Authority

Authority: 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.

### Source

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

### Amendments

[83 FR 63587, Dec. 11, 2018]