Qualifying Utility

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Qualifying Utility

Dividends and other income from stock in a utility company. Between 1981 and 1985, one could defer paying taxes on qualifying utilities if one reinvested this income in the same utility company. This was useful because some governments limited the profits these companies were allowed to make.
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References in periodicals archive ?
The findings in Table 3, the regulation of utilities and the tax benefits offered during 1982-1985 for qualifying utilities, suggest that the utility group may behave differently than the nonutility group.
(A's, nonqualifying utilities', distribution lies to the left of B's, qualifying utilities', distribution.)
Participation rates of dividend reinvestment plans: differences between utility and nonutility firms
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