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
View all text of Subpart F [§ 32.6999 - § 32.7990]
§ 32.7199 - Content of accounts.

The Operating Tax accounts shall include the taxes arising from the central operations of the company.

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