Taxation of Public Utilities

Taxation of Public Utilities

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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: a€c Normalization rules a€c Contributions in aid of construction a€c Accounting for income taxes a€c Customer deposits a€c Consolidated tax savings from nonregulated affiliates a€c The Alternative Minimum Tax (AMT) a€c 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 a€œcosts 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


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