U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 47Chapter IPart 32Subpart E - Subpart E—Instructions for Expense Accounts
View all text of Subpart E [§ 32.5999 - § 32.6790]
§ 32.6511 - Property held for future telecommunications use expense.

This account shall include expenses associated with property held for future telecommunications use.

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