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.
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§ 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 2015-10-01

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

  • 2015-11-24; vol. 80 # 226 - Tuesday, November 24, 2015
    1. 80 FR 73161 - Wireline Competition Bureau Extends Comment and Reply Comment Deadlines in Business Data Services (Also Referred to as Special Access Services) Rulemaking Proceeding
      GPO FDSys XML | Text
      FEDERAL COMMUNICATIONS COMMISSION
      Proposed rule; extension of comment and reply deadlines.
      Comments may be filed on or before January 6, 2016, and reply comment comments may be filed by February 5, 2016.
      47 CFR Part 69