Reports of the United States Tax Court, Volume 135United States Tax Court, 2010 Kept up to date by a monthly publication called: United States. Tax Court. Reports. |
From inside the book
Results 1-5 of 23
Page 176
... electric utility engaged in the generation , transmission , and distribution of electricity . It provides various lighting services ( e.g. , street lighting ) for public and private entities . Street light assets include the light ...
... electric utility engaged in the generation , transmission , and distribution of electricity . It provides various lighting services ( e.g. , street lighting ) for public and private entities . Street light assets include the light ...
Page 177
... electricity , and delivers electricity to customers . It provides energy services in the United States ( in the Mid - Atlantic and Northeast ) and in the United Kingdom . PP & L During 1997 , Pennsylvania Power & Light Co. , also a ...
... electricity , and delivers electricity to customers . It provides energy services in the United States ( in the Mid - Atlantic and Northeast ) and in the United Kingdom . PP & L During 1997 , Pennsylvania Power & Light Co. , also a ...
Page 178
... Electricity Basics : Concepts and Definitions Electricity is the flow of electric current . The rate of that flow is measured in amperes ( or amps ) . The pressure that causes electricity to flow ( voltage ) is measured in volts ...
... Electricity Basics : Concepts and Definitions Electricity is the flow of electric current . The rate of that flow is measured in amperes ( or amps ) . The pressure that causes electricity to flow ( voltage ) is measured in volts ...
Page 179
... electricity into light and can be disconnected from the distribution system without affecting any other part of that ... Electric Utility Trans- mission and Distribution Plant , and classifying them as prop- erty without a class life ...
... electricity into light and can be disconnected from the distribution system without affecting any other part of that ... Electric Utility Trans- mission and Distribution Plant , and classifying them as prop- erty without a class life ...
Page 181
... Electric Utility Transmission and Distribution Plant , and asset class 00.3 , Land Improvements . The former includes " assets used in the *** distribution of electricity for sale " , id . , 1987-2 C.B. at 685 ; the latter includes ...
... Electric Utility Transmission and Distribution Plant , and asset class 00.3 , Land Improvements . The former includes " assets used in the *** distribution of electricity for sale " , id . , 1987-2 C.B. at 685 ; the latter includes ...
Other editions - View all
Common terms and phrases
accuracy-related penalty addition to tax adjustment allowance Appeals officer apply Appointments Clause assessment Caer's estate carryback CDP hearing Chesapeake claim Commissioner Congress corporation Court of Appeals Dalton deduction Derivium determination emphasis added equitable tolling estate tax Federal income tax filed forward contract gross income IBM stock Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service issue jurisdiction lake house lien loan loss ment notice of deficiency Ocean Pines Office of Appeals parties partner partnership item payment percent peti petition petitioner petitioner's principal residence provides purposes pursuant PVFCS refund regulations reported respect respondent's Rule schedule section 107 shares Stat statute street light assets supra T.C. Memo Tax Court tax imposed tax liability tax shown taxable taxpayer term Texasgulf tion tioner transaction transfer trust underpayment United Virgin Islands whistleblower windfall tax WISCO withholding credits