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 45.
15. lappuse
... allowed on a straight- line basis over a 25 to 40 year life ) , and Federal and State income tax expense for the year . The " return on capital " component of rates is based on the product of the " rate base " ( generally the regulatory ...
... allowed on a straight- line basis over a 25 to 40 year life ) , and Federal and State income tax expense for the year . The " return on capital " component of rates is based on the product of the " rate base " ( generally the regulatory ...
16. lappuse
... allowed to earn a return -- by the cumulative tax savings from using accelerated depreciation . A utility using normalization accounting may be thought of as treating the reduction in its current tax liability that results from using ...
... allowed to earn a return -- by the cumulative tax savings from using accelerated depreciation . A utility using normalization accounting may be thought of as treating the reduction in its current tax liability that results from using ...
17. lappuse
... allowed ratemakers to " share " part of the credit with current and future ratepayers , the rules were not identical to the section 167 ( 1 ) normalization rules that were prescribed for accelerated depreciation in 1969. Under the 1971 ...
... allowed ratemakers to " share " part of the credit with current and future ratepayers , the rules were not identical to the section 167 ( 1 ) normalization rules that were prescribed for accelerated depreciation in 1969. Under the 1971 ...
35. lappuse
... allowed if the unregulated affiliate filed a separate return . The major benefit from filing the consolidated return with the unregulated affiliate , in our view , is an accelera- tion of the use of losses and in that sense , we regard ...
... allowed if the unregulated affiliate filed a separate return . The major benefit from filing the consolidated return with the unregulated affiliate , in our view , is an accelera- tion of the use of losses and in that sense , we regard ...
39. lappuse
... allowed , affect the unregulated sector of the economy and what would be their effect on financial markets ? Mr. GRAETZ . It is hard to evaluate that . I think it is fair to say that if these consolidated tax savings are immediately ...
... allowed , affect the unregulated sector of the economy and what would be their effect on financial markets ? Mr. GRAETZ . It is hard to evaluate that . I think it is fair to say that if these consolidated tax savings are immediately ...
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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