| 1972 - 852 lapas
...both its tax expense and its depreciation expense for purposes of establishing its cost of service for ratemaking purposes and for reflecting operating results in its regulated books of account, and (ii) If, to compute its allowance for depreciation under this section, it uses a method of depreciation... | |
| 1971 - 744 lapas
...both its tax expense and its depreciation expense for purposes of establishing its cost of service for ratemaking purposes and for reflecting operating results In its regulated books of account, and (ii) If, to compute its allowance for depreciation under this section, it uses a method of depreciation... | |
| 1971 - 1474 lapas
...both its tax expense and its depreciation expense for purposes of establishing its cost of service for ratemaking purposes and for reflecting operating results in its regulated books of accoxmt, and (ii) If, to compute its allowance for depreciation under this section, it uses a method... | |
| United States. Internal Revenue Service - 1973
...accordance with an election to apply this section different from the period used for computing its depreciation expense for ratemaking purposes and for...operating results in its regulated books of account for the taxable year. A determination whether the taxpayer is considered to normalize under this subdivision... | |
| United States. Internal Revenue Service - 1974 - 624 lapas
...computes its tax expense and depreciation expense for purposes oí determining its cost of service for ratemaking purposes and for reflecting operating results in its regulated books of account using the straight line method of depreciation (a subsection (1) method). A depreciation allowance... | |
| United States. Internal Revenue Service - 1972 - 624 lapas
...used in computing its tax expense for purposes of establishing its cost of service for rate making purposes and for reflecting operating results in its regulated books of account ($45,454) is $68,831. Assuming a tax rate of 48 percent, the deferral of taxes resulting from an election... | |
| United States. Internal Revenue Service - 1970 - 744 lapas
...both its tax expense and its depreciation expense for purposes of establishing its cost of service for ratemaking purposes and for reflecting operating results in its regulated books of account, and " (ii) if, to compute its allowance for depreciation under this section, it uses a method of depreciation... | |
| United States. Congress. House. Committee on Ways and Means - 1971 - 392 lapas
...(iii) of this section, or (2) the convention used in computing its depreciation expense for rate making purposes and for reflecting operating results in its regulated books of account, and (b) a period for depreciation no less than the lesser of 100 percent of the asset guideline period... | |
| United States. Department of the Treasury - 1971 - 304 lapas
...computing its depreciation expense for purposes of establishing its cost of service for rate making purposes and for reflecting operating results in its regulated books of account. Example (2) . Assume the same facts as in Example (1) except that Corporation A applies the halfyear... | |
| 1974 - 726 lapas
...paragraph for the first taxable year to which this section applies, or (b) The period for computing its depreciation expense for ratemaking purposes and for...operating results in its regulated books of account, and makes adjustments to a reserve to reflect the deferral of taxes resulting from the use of a period... | |
| |