utility services
Defined in 1 place of the United States Code.
The term “utility services” includes—
(i) the providing of electrical energy, water, or sewage disposal,
(ii) the furnishing of gas or steam through a local distribution system,
(iii) telephone or other communication services, and
(iv) the transporting of gas or steam by pipeline.
Source
- 1994–present26 U.S.C. § 451Internal Revenue Code · General rule for taxable year of inclusion · in this section