Taxation of Public Utilities

Publisher: Matthew Bender
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ISBN: 9780327169376
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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