Description of H.R. 3165 and H.R. 6806 Relating to the Accounting Treatment of the Investment Tax Credit and Accelerated Depreciation for Public Utility Ratemaking Purposes Scheduled for a Hearing before the Committee on Ways and Means on April 15, 1980, Joint Committee Print (JCS 18 80) Prepared for the Use of the House Ways and Means Committee by the Staff of the Joint Committee on Taxation, 96th Congress, April 14, 1980

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