Treatment of public utility property under sections 46(f) and 167(1) of the Internal Revenue Code of 1954
Subtitle: report of the Committee on Finance, United States Senate, on H.R. 6806
Series: Report / Senate -- no. 96-1038
Publisher: U.S. G.P.O.
Published: 1980
Place of publication: Washington
Language: eng
Number of pages: 22
Subjects: Public utilities -- Rates -- United States.; Depreciation allowances -- United States; Investment tax credit -- United States; Tax accounting -- United States; Taxation -- Law and legislation -- United States
Notes: "November 25, 1980."