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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 47Chapter IPart 32Subpart F - Subpart F—Instructions For Other Income Accounts
§ 32.6999 - General.
§ 32.7100 - Other operating income and expenses.
§ 32.7199 - Content of accounts.
§ 32.7200 - Operating taxes.
§ 32.7210 - Operating investment tax credits—net.
§ 32.7220 - Operating Federal income taxes.
§ 32.7230 - Operating state and local income taxes.
§ 32.7240 - Operating other taxes.
§ 32.7250 - Provision for deferred operating income taxes—net.
§ 32.7300 - Nonoperating income and expense.
§ 32.7400 - Nonoperating taxes.
§ 32.7500 - Interest and related items.
§ 32.7600 - Extraordinary items.
§ 32.7899 - Content of accounts.
§ 32.7910 - Income effect of jurisdictional ratemaking differences—net.
§ 32.7990 - Nonregulated net income.
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