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Regulations last checked for updates: May 14, 2025

Title 47 - Telecommunication last revised: May 05, 2025
All TitlesTitle 47Chapter IPart 32Subpart B - Subpart B—General Instructions
  • § 32.11 - Companies subject to this part.
  • § 32.12 - Records.
  • § 32.13 - Accounts—general.
  • § 32.14 - Regulated accounts.
  • § 32.15 - [Reserved]
  • § 32.16 - Changes in accounting standards.
  • § 32.17 - Interpretation of accounts.
  • § 32.18 - Waivers.
  • § 32.19 - Address for reports and correspondence.
  • § 32.20 - Numbering convention.
  • § 32.21 - Sequence of accounts.
  • § 32.22 - Comprehensive interperiod tax allocation.
  • § 32.23 - Nonregulated activities.
  • § 32.24 - Compensated absences.
  • § 32.25 - Unusual items and contingent liabilities.
  • § 32.26 - Materiality.
  • § 32.27 - Transactions with affiliates.
authority: 47 U.S.C. 219,220,unless
source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.
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