---
kind: "section"
citation: "47 C.F.R. § 43.21"
title: "47"
number: "43.21"
heading: "Transactions with affiliates."
url: "https://uscodex.org/cfr/47/43.21"
---

# §43.21. Transactions with affiliates.

- (a) -(d) [Reserved]
- (e) Each incumbent local exchange carrier, except mid-sized incumbent local exchange carriers, as defined by [§ 32.9000](/cfr/47/32.9000.md) with annual operating revenues equal to or above the indexed revenue threshold shall file, no later than April 1 of each year:
  - (1) Its revenues, expenses and investment for all accounts established in [part 32](/cfr/47/part32.md) of this chapter, on an operating company basis,
  - (2) -(3) [Reserved]
- (f) -(k) [Reserved]

## Notes

### Amendments

[28 FR 13214, Dec. 5, 1963, as amended at 49 FR 10122, Mar. 19, 1984; 50 FR 41153, Oct. 9, 1985; 51 FR 37024, Oct. 17, 1986; 52 FR 35918, Sept. 24, 1987; 58 FR 36143, July 6, 1993; 61 FR 50245, Sept. 25, 1996; 62 FR 39778, July 24, 1997; 67 FR 5700, Feb. 6, 2002; 67 FR 13225, Mar. 21, 2002; 91 FR 20374, Apr. 16, 2026]

### Authority

Authority: 47 U.S.C. 35-39, 154, 211, 219, 220; sec. 402(b)(2)(B), (c), Pub. L. 104-104, 110 Stat. 129.

### Source

Source: 28 FR 13214, Dec. 5, 1963, unless otherwise noted.

### Amendments

[28 FR 13214, Dec. 5, 1963, as amended at 49 FR 10122, Mar. 19, 1984; 50 FR 41153, Oct. 9, 1985; 51 FR 37024, Oct. 17, 1986; 52 FR 35918, Sept. 24, 1987; 58 FR 36143, July 6, 1993; 61 FR 50245, Sept. 25, 1996; 62 FR 39778, July 24, 1997; 67 FR 5700, Feb. 6, 2002; 67 FR 13225, Mar. 21, 2002; 91 FR 20374, Apr. 16, 2026]