BRIEFLY NOTED: Carolina Power & Light Company continues to insist that a nuclear power plant was placed in service for tax purposes in 1986 even though the plant was not synchronized with the grid or had a full operating license from the US government until 1987. The IRS takes the position the plant went into service in 1987. The case is before the US court of appeals for the fourth circuit . . . . The World Trade Organization is expected to rule on June 22 on whether new US tax law provisions that tax income from exports of US-made products less heavily than other kinds of income are an illegal export subsidy. The US risks retaliatory duties on as much as $4 billion in US exports to Europe.