Taxation of Public Utilities

ebook

By Richard E. Matheny

cover image of Taxation of Public Utilities

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The first comprehensive treatise ever published on the public utility industry's unique tax problems.

This publication thoroughly explains and analyzes the complex interplay of the Internal Revenue Code, the financial accounting rules, and the regulatory and ratemaking process.

Among the topics of particular interest are:

  • 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.

    1 Volume; updated annually.

  • Taxation of Public Utilities