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.
23. lappuse
... activities are performed within a single corporation . Notwithstanding contentions to the contrary in comments on the proposed regulations , the Internal Revenue Service and the Treasury concluded that the Code authorizes , but does not ...
... activities are performed within a single corporation . Notwithstanding contentions to the contrary in comments on the proposed regulations , the Internal Revenue Service and the Treasury concluded that the Code authorizes , but does not ...
24. lappuse
... activities of its unregulated affiliates , there seemed to be no reason to allocate the benefits resulting from the accelerated use of their losses or excess credits entirely to the unregulated affiliates , as would be the result if ...
... activities of its unregulated affiliates , there seemed to be no reason to allocate the benefits resulting from the accelerated use of their losses or excess credits entirely to the unregulated affiliates , as would be the result if ...
45. lappuse
... activities such as do- mestic oil and gas exploration , coal mining , energy services , conser- vation , and energy supply . These investments are funded by shareholders , not by customers , and many are essential energy - related ...
... activities such as do- mestic oil and gas exploration , coal mining , energy services , conser- vation , and energy supply . These investments are funded by shareholders , not by customers , and many are essential energy - related ...
50. lappuse
... activities or related activities , represents investment in the U.S. Our Nation's tax policy has been designed Source : Energy Information Administration . to encourage this investment in order to ensure our country's 3 50.
... activities or related activities , represents investment in the U.S. Our Nation's tax policy has been designed Source : Energy Information Administration . to encourage this investment in order to ensure our country's 3 50.
51. lappuse
... activities to ensure that our customers are not at risk and are not bearing the costs of non - regulated investments . Furthermore , regulatory authorities do not calculate a utility's return on equity using non - regulated subsidiaries ...
... activities to ensure that our customers are not at risk and are not bearing the costs of non - regulated investments . Furthermore , regulatory authorities do not calculate a utility's return on equity using non - regulated subsidiaries ...
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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