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APPLICATION OF NORMALIZATION ACCOUNTING RULES TO BALANCES OF EXCESS DEFERRED INCOME TAXES AND ACCUMULATED DEFERRED INVESTMENT TAX CREDITS OF PUBLIC UTILITIES WHOSE ASSETS CEASE TO BE PUBLIC UTILITY PROPERTY

Agency

Department of the Treasury

Subagency

Internal Revenue Service

Type

Non-Major

Description

Final Rule

Priority

Significant/Substantive

Date Published in Federal Register

Effective

Received

Control Number

153746

Fed. Reg. Number

73 FR 14934

Identifier

1545-AY75