Taxation of Public Utilities is the first comprehensive treatise ever published on the public utility industry's unique tax problems. It thoroughly explains and analyzes the complex interplay of the Internal Revenue Code, the financial accounting rules, and the regulatory and ratemaking process. Highlights include: ac Normalization rules ac Contributions in aid of construction ac Accounting for income taxes ac Customer deposits ac Consolidated tax savings from nonregulated affiliates ac The Alternative Minimum Tax (AMT) ac The uniform Capitalization rules First published in 1993, updated annually.United States, 31a#39;4 the Seventh Circuit Court of Appeals held that no research credit is available for acosts of developing a computer based customer information system.a The Court ruled that these expenditures did not meet the discovery testanbsp;...
|Title||:||Taxation of Public Utilities|
|Author||:||Richard E. Matheny|
|Publisher||:||LexisNexis - 2014-08-13|