47 CFR § 36.411 - Operating taxes—Account 7200.

---
identifier: "/us/cfr/t47/s36.411"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 36.411 - Operating taxes—Account 7200."
title_number: 47
title_name: "Telecommunication"
section_number: "36.411"
section_name: "Operating taxes—Account 7200."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "36"
part_name: "JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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."
regulatory_source: "52 FR 17229, May 6, 1987, unless otherwise noted."
cfr_part: "36"
---


# 36.411 Operating taxes—Account 7200.

This account includes the taxes arising from the operations of the company, *i.e.:*

(a) Operating Investment Tax Credits.

(b) Operating Federal Income Taxes.

(c) Operating State and Local Income Taxes.

(d) Operating Other Taxes.

(e) Provision for Deferred Operating Income Taxes.

[83 FR 63587, Dec. 11, 2018]