§ 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.
[83 FR 63587, Dec. 11, 2018]