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IES Indus., Inc. v. United States

ELR Citation: ELR 20731
Nos. Nos. 00-1221, -1535, 253 F.3d 350/(8th Cir., 06/14/2001)

The court holds that an electric utility company that was a 70% owner of a nuclear power plant in Iowa can deduct 15 years' worth of Energy Policy Act (EPACT) assessments in the tax year that the liability was determined....

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