---
kind: "section"
citation: "47 C.F.R. § 36.506"
title: "47"
number: "36.506"
heading: "Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340."
url: "https://uscodex.org/cfr/47/36.506"
---

# §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.

## Notes

### 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.