47 CFR 69.402 - Operating taxes (Account 7200).

§ 69.402 Operating taxes (Account 7200).

(a) Federal income taxes, state and local income taxes, and state and local gross receipts or gross earnings taxes that are collected in lieu of a corporate income tax shall be apportioned among the interexchange category, the billing and collection category and all access elements based on the approximate net taxable income on which the tax is levied (positive or negative) applicable to each element and category.

(b) All other operating taxes shall be apportioned among the interexchange category, the billing and collection category and all access elements in the same manner as the investment apportioned to each element and category pursuant to § 69.309 Other Investment.

Title 47 published on 09-May-2017 04:29

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 47 CFR Part 69 after this date.

  • 2017-03-20; vol. 82 # 52 - Monday, March 20, 2017
    1. 82 FR 14338 - Connect America Fund, ETC Annual Reports and Certifications, Developing a Unified Intercarrier Compensation Regime
      GPO FDSys XML | Text
      FEDERAL COMMUNICATIONS COMMISSION
      Final rule; correction and technical amendment.
      Effective March 20, 2017.
      47 CFR Parts 54 and 69