public utility property
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
United States Supreme Court
property used predominantly in the trade or business of the furnishing or sale of— (i) electrical energy, water, or sewage disposal services, (ii) gas or steam through a local distribution system, (iii) telephone services, or other communication services if furnished or sold by the Communications Satellite Corporation for purposes authorized by the Communications Satellite Act of 1962.
Defined by the Supreme Court in Federal Power Commission v. Memphis Light Gas and Water Division Texas Gas Transmission Corporation, 411 U.S. 458 (1973).
United States Code
26 U.S.C. § 1400N — in this section
The term “public utility property” has the meaning given such term by section 168(i)(10) without regard to the matter following subparagraph (D) thereof.
26 U.S.C. § 168 — under this section (18 versions over time)
The term “public utility property” means property used predominantly in the trade or business of the furnishing or sale of—
(A) electrical energy, water, or sewage disposal services,
(B) gas or steam through a local distribution system,
(C) telephone services, or other communication services if furnished or sold by the Communications Satellite Corporation for purposes authorized by the Communications Satellite Act of 1962 (47 U.S.C. 701), or
(D) transportation of gas or steam by pipeline,