CFR›Title 47›Chapter I›Part 36›Subpart C ContainsSubject groups Certain Income Accounts–Operating RevenuesCorpusDaily eCFRDisplayed edition2026-04-27Last updated2026-04-27 Subpart C—Operating Revenues and Certain Income Accounts Subject Groups Certain Income Accounts Certain Income Accounts Sections 36.221–36.225 General General Sections 36.201–36.202 Operating Revenues Operating Revenues Sections 36.211–36.216 Previous B Subpart B—Telecommunications Property Next D Subpart D—Operating Expenses and Taxes