Rule 38.5.170 - WORKING PAPERS FOR FEDERAL INCOME TAXES(1) In support of federal income taxes, the utility shall submit a reconciliation of the book net income with taxable net income as reported to the federal Internal Revenue Service for the most recent year for which a tax return was filed. An explanation of all items in the reconciliation shall be submitted. In the event the tax allowances claimed give effect to omission of items appearing in the reconciliations for the most recent tax return for inclusion of items not appearing therein, the reasons for such omissions or inclusions shall be submitted.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;