Assesses the effect of new and expanded tax benefits under the Economic Recovery Tax Act of 1981 on the public utility industry, and looks at the effects of previous benefits. Considers ratemaking requirements pertaining to treatment of accelerated depreciation and the investment tax credit under 1981 Act and prior law. Also includes measurement and analysis of the diminishing Federal income tax burden of public utilities, with tables.
ProQuest U.S. Congressional Research Digital Collection
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