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:
• 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.
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Table of contents
I Economic and Regulatory Environment
CHAPTER 1 The Public Utility Industry: An Introduction
CHAPTER 2 Regulation of Public Utilities
CHAPTER 3 Tax Aspects of Regulation and the Ratemaking Process
CHAPTER 4 The Normalization Requirements: Background and Overview
II Income Tax Allocation and the Normalization Process
CHAPTER 5 Accounting for Income Taxes
CHAPTER 6 Book/Tax Differences Common to Public Utilities
CHAPTER 7 Federal Income Tax Depreciation Rules for Public Utilities
CHAPTER 8 Normalization Rules for Depreciation
CHAPTER 9 Investment Tax Credit: Overview and Normalization Requirements
CHAPTER 10 Accounting for Reversals of Deferred Taxes
CHAPTER 11 The Corporate Alternative Minimum Tax
CHAPTER 12 Consolidated Tax Savings From Nonregulated Affiliates
III Special Utility Industry Tax Issues
CHAPTER 13 Interest and Overheads: Uniform Capitalization Rules
CHAPTER 14 Contributions in Aid of Construction
CHAPTER 15 Customer Deposits
CHAPTER 16 State and Local Taxation of Public Utilities
CHAPTER 17 Nuclear Decommissioning Costs
CHAPTER 18 Tax Issues Affecting the Telephone and Telecommunication Industry
CHAPTER 19 Special Audit Issues for the Utility Industry
CHAPTER 20 American Jobs Creation Act of 2004
CHAPTER 21 The American Clean Energy and Security Act of 2009
CHAPTER 22 Tax Provisions of the American Power Act
CHAPTER 23 Miscellaneous