§36.506. Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
47 C.F.R. § 36.506
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.
Notes, amendments, and revision history
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.