Taxation of Public Utilities
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:
First published in 1993, updated annually.
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Background and Overview
Income Tax Allocation and the Normalization Process
BookTax Differences Common to Public Utilities
Overview and Normalization
6 What is a Public Utility?
Tax Aspects of Regulation and the Ratemaking Process