Tax Reform Act of 1986 : The Effects on Public Utilities.

Reviews seven provisions of the Tax Reform Act of 1986 which have major effects on public utilities, including corporate tax rate and alternative minimum tax, investment tax credit repeal, accelerated depreciation, accrual accounting, construction period cost capitalization, and contributions in aid...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1987.
Series:	U.S. Congressional Research.
Subjects:	Accounting. Public utilities. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Reviews seven provisions of the Tax Reform Act of 1986 which have major effects on public utilities, including corporate tax rate and alternative minimum tax, investment tax credit repeal, accelerated depreciation, accrual accounting, construction period cost capitalization, and contributions in aid of construction.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.