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 33.
8. lappuse
... Federal Energy Regulatory Commission of requiring a " stand alone " approach to the treatment of income taxes in determining utility costs . Therefore , I urge this Subcommittee to take the steps necessary to confirm that to comply with ...
... Federal Energy Regulatory Commission of requiring a " stand alone " approach to the treatment of income taxes in determining utility costs . Therefore , I urge this Subcommittee to take the steps necessary to confirm that to comply with ...
19. lappuse
... FERC from using a stand - alone method . 774 F. 2d at 1216. In essence , the court held that it was within FERC's ratemaking authority to require either a flowthrough or stand - alone method of accounting for consolidated tax savings ...
... FERC from using a stand - alone method . 774 F. 2d at 1216. In essence , the court held that it was within FERC's ratemaking authority to require either a flowthrough or stand - alone method of accounting for consolidated tax savings ...
46. lappuse
... Federal Energy Regulatory Commission , that is , FERC's established policies . The FERC , which regulates wholesale power sales in the electric industry , has considered consolidated tax adjustments at length and its view is that a ...
... Federal Energy Regulatory Commission , that is , FERC's established policies . The FERC , which regulates wholesale power sales in the electric industry , has considered consolidated tax adjustments at length and its view is that a ...
49. lappuse
... Federal Energy Regulatory Commission ( FERC ) , which regulates wholesale power sales in the electric utility industry , and its predecessor the Federal Power Commission , adopted a policy that tax expense and deferred tax balances must ...
... Federal Energy Regulatory Commission ( FERC ) , which regulates wholesale power sales in the electric utility industry , and its predecessor the Federal Power Commission , adopted a policy that tax expense and deferred tax balances must ...
55. lappuse
... FERC's established policy . Additionally , the Service has ruled in accordance with this policy . The FERC specifically recognizes the " stand alone " method of accounting for utility tax costs . Order 144 - A , issued on February 22 ...
... FERC's established policy . Additionally , the Service has ruled in accordance with this policy . The FERC specifically recognizes the " stand alone " method of accounting for utility tax costs . Order 144 - A , issued on February 22 ...
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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