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公益企業に対する税制

Taxation of Public Utilities

Richard E. Matheny

1 vol. Looseleaf. 1993 to date.(追録年1回)

Matthew Bender. ISBN: 9780820517612

¥153,420

在庫あり

内国歳入法および関連法規を参照しながら公益事業に特有な税制を解説。

【主な内容】

工事負担金、税務会計、顧客預金、規制外の系列事業からの連結節税、代替ミニマム税(AMT)、統一資本化規則 など

【Table of Contents】

I: Economic and Regulatory Environment

Ch.1 The Public Utility Industry: An Introduction

Ch.2 Regulation of Public Utilities

Ch.3 Tax Aspects of Regulation and the Ratemaking Process

Ch.4 The Normalization Requirements: Background and Overview

II: Income Tax Allocation and the Normalization Process

Ch.5 Accounting for Income Taxes

Ch.6 Book/Tax Differences Common to Public Utilities

Ch.7 Federal Income Tax Depreciation Rules for Public Utilities

Ch.8 Normalization Rules for Depreciation

Ch.9 Investment Tax Credit: Overview and Normalization Requirements

Ch.10 Accounting for Reversals of Deferred Taxes

Ch.11 The Corporate Alternative Minimum Tax

Ch.12 Consolidated Tax Savings From Nonregulated Affiliates

III: Special Utility Industry Tax Issues

Ch.13 Interest and Overheads: Uniform Capitalization Rules

Ch.14 Contributions in Aid of Construction

Ch.15 Customer Deposits

Ch.16 State and Local Taxation of Public Utilities

Ch.17 Nuclear Decommissioning Costs

Ch.18 Tax Issues Affecting the Telephone and Telecommunication Industry

Ch.19 Special Audit Issues for the Utility Industry

Ch.20 American Jobs Creation Act of 2004

Ch.21 The American Clean Energy and Security Act of 2009

Ch.22 Tax Provisions of the American Power Act

Ch.23 Miscellany