Taxation of Public Utilities

Richard E. Matheny

LexisNexis, Aug 18, 2023 - Law - 1358 pages

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:

• Normalization rules
• Contributions in aid of construction
• Accounting for income taxes
• Customer deposits
• Consolidated tax savings from nonregulated affiliates
• The Alternative Minimum Tax (AMT)
• The uniform Capitalization rules

First published in 1993, updated annually.

Bibliographic information

• Title: Taxation of Public Utilities
• Author: Richard E. Matheny
• Publisher: LexisNexis, 2023
• ISBN: 0327169370, 9780327169376
• Length: 1358 pages
• Subjects: Law / Taxation