US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 32 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIESSubpart F — Instructions For Other Income Accounts32.719947 C.F.R. § 32.7199Content of accounts.Last amended: 2016Year: 2026Length: 16 wordsOfficial source Cite as 47 C.F.R. § 32.7199 (2026)The Operating Tax accounts shall include the taxes arising from the central operations of the company.Previous47 C.F.R. § 32.7100Next47 C.F.R. § 32.7200