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The tariff is not concerned with the “hows” or the “whats” of
generating electricity; it merely sets forth the expected
services FPL will provide to its customers. We do not think this
is what Congress intended when it drafted the transitional relief
to the repeal of the ITC.
c. Documents Incorporated by Reference Into the
Supply or Service Contract
Petitioner also argues that the documents incorporated into
the tariff readily identify the specifications and amount of
property for which it claimed ITCs. Petitioner contends that it
is irrelevant that the tariff does not reference the other
documents because “‘referencing’ is not the test for a ‘related
document’.”
The supply or service contract rule requires that property
is readily identifiable from the terms of the contract or related
documents. TRA sec. 204(a)(3); H. Conf. Rept. 99-841 (Vol. II),
supra at II-60, 1986-3 C.B. (Vol. 4) at 60. When a contract
specifically incorporates another document by reference, the
referenced document constitutes a “related document”. See Maine
Yankee Atomic Power Co. v. Commissioner, T.C. Memo. 2002-176.
Language within a contract that generally refers to industry
standards and the applicable law, without specifically referring
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