View all text of Subjgrp 117 [§ 36.411 - § 36.412]
§ 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.