State Taxation of Electric, Natural Gas, and Other Public Utilites

Machine Generated Contents Note: Part 1 Deregulation And Regulation -- 1 Deregulation Of Public Utilities -- 2 Regulation Of The Utility Industry -- 3 Deregulation Of The Electric Industry And Its Effects On Tax Policy -- Part 2 State Taxation Of Emerging Industries -- 4 Trading And Marketing Companies -- 5 Energy Services Companies -- 6 Independent Power Projects -- Part 3 Industry-specific Technical Issues -- 7 Nexus -- 8 Business And Nonbusiness Income -- 9 Allocation And Apportionment Of Income -- 10 Discriminatory Taxes -- Appendices -- Relevant Source Documents -- A Uniform Division Of Income For Tax Purposes Act (uditpa) -- B Multistate Tax Commission Regulations (mtc Regs.) -- C Interstate Income Act (p.l. 86-272) -- D New York Advisory Opinion, Tsb-a-91(11)c -- E Court Decisions. Coordinating Authors, William F. Kimble, Glenn D. Todd ; Technical Review Author, David M. Vistica ; Contributing Authors, Wesley Bond ... [et Al.] Includes Bibliographical References And Index.