Law | Business Law

Taxation of Public Utilities Richard

by E. Matheny

2020-09-16 15:54:00

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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 rul... Read more
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. Less

Book Details

Print pages1358
PublisherLexisNexis
Publication date August 28, 2020
ISBN9780327169376
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E. Matheny
Author
...

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