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to a document, fails to incorporate by reference those documents
created according to the industry standards and applicable laws.
See id.
For the documents to qualify as “related documents”, the
supply contract must adequately incorporate the documents by
reference. In Maine Yankee Atomic Power Co., the taxpayer
claimed an ITC under TRA section 204(a)(3) with respect to
nuclear fuel assemblies. The parties stipulated that the power
contracts and amendments as of December 31, 1985, qualified as
binding written supply or service contracts under TRA section
204(a). Id. However, the parties disputed whether the nuclear
fuel assemblies were readily identifiable with the power
contracts. Id. While the taxpayer conceded that the power
contract failed to list the specifications of the fuel
assemblies, it argued that the operating license, and amendments
and appendices of the power contract constituted “related
documents”. Id. The taxpayer argued that the following language
incorporated the “related documents” by reference:
“Maine Yankee * * * will operate and maintain the
Unit * * * in accordance with good utility practice
under the circumstances and all applicable law,
including the applicable provisions of the Atomic
Energy Act of 1954, as amended, and of any licenses
issued thereunder to Maine Yankee.” [Emphasis added in
original.]
Id.
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