| United States - 1988 - 1290 lapas
...allowable by section 38 (determined without regard to this subsection), or (B) Rate base reduction If the base to which the taxpayer's rate of return for...is reduced by reason of any portion of the credit determined under subsection (a) and allowable by section 38 (determined without regard to this subsection).... | |
| United States. Internal Revenue Service - 1973 - 824 lapas
...by section 38 (determined without regard to this subsection) ; or "(B) RATE BASE REDUCTION. — If the base to which the taxpayer's rate of return for...reduced by reason of any portion of the credit allowable by section 38 (determined without regard to this subsection). Subparagraph (B) shall not apply if the... | |
| United States. Internal Revenue Service - 1976 - 612 lapas
...ownership plan which meets the requirements of section 301 (d) of the Tax Reduction Act of 1975; "(B) the base to which the taxpayer's rate of return for...is applied is reduced by reason of any portion of such credit which results from a transfer described in subparagraph (A) to such employee stock ownership... | |
| 1971
...allowable by section 38 (determined without regard to this subsection); or "(B) RATE BASE REDUCTION.—If the base to which the taxpayer's rate of return for...reduced by reason of any portion of the credit allowable by section 38 (determined without regard to this subsection). "(3) SPECIAL RULE FOR IMMEDIATE FLOW-THROUGH... | |
| United States. Congress. House. Committee on Ways and Means - 1975 - 690 lapas
...described in section 46(c) (3) (B) of the Internal Revenue Code of 1954 which involves the computation of the base to which the taxpayer's rate of return for ratemaking purposes is applied or, (2) the taxpayer's first taxable year beginning after the later of — (A) December 31, 1976, or... | |
| United States. Congress. House. Committee on Ways and Means - 1975 - 670 lapas
...described in section 46(c) (3)(B) of the Internal Revenue Code of 1954 which involves the computation of the base to which the taxpayer's rate of return for ratemaking purposes is applied or, (2) the taxpayer's first taxable year beginning after the later of — (A) December 31, 1976, or... | |
| United States. Congress. House. Committee on Ways and Means - 1975 - 1112 lapas
...ratemaking purposes (or in its regulated books of account) nor the base to which the public utility's rate of return for ratemaking purposes is applied, is reduced by reason of the increased credit provided. Adoption of this provision would enforce the intent of Congress that... | |
| United States - 1976 - 424 lapas
...ownership plan which meets the requirements of section 301 (d) of the Tax Reduction Act of 1975; "(B) the base to which the taxpayer's rate of return for...is applied is reduced by reason of any portion of such credit which results from a transfer described in subparagraph (A) to such employee stock ownership... | |
| |