 ... determined with reference to the average useful life of the property with respect to which the credits were allowed. (b) This account shall be credited and account 174 shall be charged with the amortization of each year's investment credits included...  IRS Withdrawal of Proposed Regulations Concerning the Treatment of ... - 234. lappuseautors: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1992 - 286 lapasPilnskats - Par šo grāmatu
 | 1965 - 544 lapas
...accounting which calls for realized investment credits to be taken into income in proportionate parts determined with reference to the average useful life of the property with respect to which the credits were allowed. (b) This account shall be credited and account 2399 shall be charged with the... | |
 | 1986 - 670 lapas
...accounting which calls for realized investment credits to be taken into income in proportionate parts determined with reference to the average useful life of the property with respect to which the credits were allowed. (b) This account shall be credited and account 2590 shall be charged with the... | |
 | 1972 - 856 lapas
...which calls for realized investrnent credits to be taken into Income in proportionate parts deterrnined with reference to the average useful life of the property with respect to which the credits were allowed. (b) This account shall be credited and account 174 shall be charged with the... | |
 | 1972 - 620 lapas
...realized investment credits to be taken into income in proportionate parts determined with referenec to the average useful life of the property with respect to which the credits were allowed. (b) This account shall be credited and account 2399 shall be charged with the... | |
 | United States. Internal Revenue Service - 1964 - 888 lapas
...taxpayer, use (1) in the case of public utility property (as defined in sec. 46(c)(3)(B) of the code), more than a proportionate part (determined with reference...credit was allowed) of the credit against tax allowed by section 38 for any taxable year, or (2) in the case of any other property, any credit against tax... | |
 | United States. Congress. Senate - 1964 - 922 lapas
...18, page 38, down to and including line 9, on page 39, and inserting in lieu thereof the following : isclosure Act of 1959 is amended to read as follows:...provisions of this title have been infringed, or there used against tax allowed for any taxable year by section 38 of such Code to reduce such taxpayer's... | |
 | 1966 - 582 lapas
...accounting which calls for realized investment credits to be taken into income in proportionate parts determined with reference to the average useful life of the property with respect to which the credits were allowed. (b) This account shall be credited and account 2399 shall be charged with the... | |
 | United States. Congress. Joint Committee on Atomic Energy - 1968 - 1400 lapas
...purpose of establishing the companies' cost of service to no more than a proportionate part of the credit determined with reference to the average useful life...property with respect to which the credit was allowed. The companies may voluntarily pass along to consumers in the form of lower rates the entire amount... | |
 | 1970 - 582 lapas
...realized investment credits to be taken into income in proportionate parts determined with referenec to the average useful life of the property with respect to which the credits were allowed. (b) This account shall be credited and account 2399 shall be charged with the... | |
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