REGULATED PUBLIC UTILITIES 1193 Tax Lawyer, Vol. 53, No. 4 REGULATED PUBLIC UTILITIES SUBMITTED BY THE COMMITTEE ON REGULATED PUBLIC UTILITIES: ROBERT W. HRISZKO, COMMITTEE CHAIR AND SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Regulations Contribution in Aid of Construction Proposed regulations under section 118, 64 Fed. Reg. 71082 (1999), were issued in December 1999 defining a contribution in aid of construction for a public utility that provides water or sewerage disposal services. Section...