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. sējumsUnited 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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1.–5. rezultāts no 39.
39. lappuse
... CTA's were allowed there would be reduced income to the Federal Government . Is there room for debate on that ? And how do you come down on that issue ? Mr. GRAETZ . We have looked at that question and I have read the joint committee's ...
... CTA's were allowed there would be reduced income to the Federal Government . Is there room for debate on that ? And how do you come down on that issue ? Mr. GRAETZ . We have looked at that question and I have read the joint committee's ...
93. lappuse
... [ CTA's ] to affect cost of service or rate base is based upon the legis- lative history of normalization and a series of IRS rulings promul- gated during the 1980s . Because the withdrawal of the regulations addressing this issue has ...
... [ CTA's ] to affect cost of service or rate base is based upon the legis- lative history of normalization and a series of IRS rulings promul- gated during the 1980s . Because the withdrawal of the regulations addressing this issue has ...
94. lappuse
... CTA's and cited the IRS withdrawal of the proposed regulations . The court al- lowed a CTA against cost of service contrary to the position taken in the withdrawn regulations . This case underscores the importance of normalization ...
... CTA's and cited the IRS withdrawal of the proposed regulations . The court al- lowed a CTA against cost of service contrary to the position taken in the withdrawn regulations . This case underscores the importance of normalization ...
95. lappuse
... CTAS to Affect Cost of Service or Rate Base Frustrates Federal Tax Policy . The Legislative History of the Normalization Rules and IRS Rulings Support Prohibition of any CTAS . The IRS Has Authority to and Should Issue Regulations ...
... CTAS to Affect Cost of Service or Rate Base Frustrates Federal Tax Policy . The Legislative History of the Normalization Rules and IRS Rulings Support Prohibition of any CTAS . The IRS Has Authority to and Should Issue Regulations ...
97. lappuse
... CTAS . Indeed , the IRS explicitly held that rate base adjustments " to the deferred tax reserve would have the same effect as the kind of adjustment to the reserve that is prohibited . . . , 116 and that such an adjustment would ...
... CTAS . Indeed , the IRS explicitly held that rate base adjustments " to the deferred tax reserve would have the same effect as the kind of adjustment to the reserve that is prohibited . . . , 116 and that such an adjustment would ...
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accelerated depreciation benefits of accelerated capital formation Chairman RANGEL Columbia Gulf Transmission Committee computing Congress consistency requirements consolidated group consolidated return consolidated tax adjustments consolidated tax return consolidated tax savings corporations cost of service Court CTAS deferred tax reserve depreciation expense effect electric federal income tax FERC filing a consolidated Florida GRAETZ guidance included inconsistent INGAA Internal Revenue Code Internal Revenue Service issue legislation non-utility nonregulated affiliates normalization provisions normalization requirements normalization rules operations PacifiCorp Pennsylvania Public Utility private letter rulings prohibit proposed regulations Public Utility Commission public utility property rate base adjustment ratemaking process ratemaking purposes regulated tax expense regulated utility regulation project regulatory commissions result section 168 shareholders stand-alone subsidiary tax benefits tax incentives tax liability tax losses tax savings adjustment taxable income taxpayers Texas Treasury treatment of consolidated unregulated utility customers utility ratepayers utility rates utility's rate violate the normalization withdrawal