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 53.
5. lappuse
... accounting , which has been required of public utilities since 1969 . Let me briefly describe the background of tax normalization . Normalization Normalization is a rate making concept designed to adjust a regulated utility's operating ...
... accounting , which has been required of public utilities since 1969 . Let me briefly describe the background of tax normalization . Normalization Normalization is a rate making concept designed to adjust a regulated utility's operating ...
6. lappuse
... accounting for federal income tax purposes was first provided by the Tax Reform Act of 1969 . The purpose of ... accounting . normalization rules are now set out in Code section 168 ( i ) ( 9 ) . Those rules provide that to use a ...
... accounting for federal income tax purposes was first provided by the Tax Reform Act of 1969 . The purpose of ... accounting . normalization rules are now set out in Code section 168 ( i ) ( 9 ) . Those rules provide that to use a ...
7. lappuse
... the important role that public utilities play in our country's economic well - being , this Subcommittee should not hesitate to provide proper guidance . That guidance should confirm that the normalization method of accounting 7.
... the important role that public utilities play in our country's economic well - being , this Subcommittee should not hesitate to provide proper guidance . That guidance should confirm that the normalization method of accounting 7.
8. lappuse
... accounting requires that cost of service and rate base of a utility filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non - regulated consolidated tax savings . The tax ...
... accounting requires that cost of service and rate base of a utility filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non - regulated consolidated tax savings . The tax ...
9. lappuse
... property in setting utility rates . One way , flowthrough accounting , treats those benefits as a current reduction in Federal income 9 U S Department of the Treasury, Hon Michael J Graetz, Deputy Assistant Secretary for Tax Policy.
... property in setting utility rates . One way , flowthrough accounting , treats those benefits as a current reduction in Federal income 9 U S Department of the Treasury, Hon Michael J Graetz, Deputy Assistant Secretary for Tax Policy.
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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