IRS Withdrawal of Proposed Regulations Concerning the Treatment of Consolidated Savings Under the Normalization Requirements of the Internal Revenue Code: Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives, One Hundred Second Congress, First Session, September 11, 1991, 4. sējums
United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
U.S. Government Printing Office, 1992 - 286 lappuses
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accelerated depreciation accounting activities addition affiliates allocation allowed amount applied associated authority basis believe capital Chairman Committee companies computing concerning conclusion Congress considered consistency consolidated return consolidated tax adjustments consolidated tax savings corporations cost of service Court credits CTAs customers decision deferred taxes determining difference economic effect electric energy example federal tax filing flow follows guidance incentives included income tax inconsistent industry Internal Revenue Code investment issue legislation losses method nonregulated nonregulated affiliates normalization provisions normalization requirements normalization rules operations paid Pennsylvania permitted position prohibit proposed regulations public utility public utility property question rate base ratemaking ratepayers reasons reduce regarding regulated utility regulatory respect result separate share shareholders stand-alone statement Subcommittee subsidiary tax benefits tax expense tax liability tax return tax savings adjustment taxpayers telephone Treasury treated treatment unregulated Utility Commission utility's violation withdrawal