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 |
No grāmatas satura
1.–5. rezultāts no 75.
10. lappuse
... authorities generally have used two different approaches to determine the tax expense of a utility that files a consolidated tax return . Under an actual taxes paid kind of ap- proach the tax savings that result from filing a ...
... authorities generally have used two different approaches to determine the tax expense of a utility that files a consolidated tax return . Under an actual taxes paid kind of ap- proach the tax savings that result from filing a ...
11. lappuse
... authorities to use a stand - alone approach . One of these rulings was issued to Contel , a utility doing business in Penn- sylvania . Notwithstanding this ruling , the Pennsylvania Public Útility Commission set Contel's rates using an ...
... authorities to use a stand - alone approach . One of these rulings was issued to Contel , a utility doing business in Penn- sylvania . Notwithstanding this ruling , the Pennsylvania Public Útility Commission set Contel's rates using an ...
12. lappuse
... authority by attempting to dictate the rate- making treatment of an item , such as consolidated tax savings , that does not necessarily involve either accelerated depreciation or public utility assets . State regulatory authorities ...
... authority by attempting to dictate the rate- making treatment of an item , such as consolidated tax savings , that does not necessarily involve either accelerated depreciation or public utility assets . State regulatory authorities ...
13. lappuse
... authority to issue the proposed regulations . The Internal Revenue Service and the Treas- ury concluded that the code authorizes , but does not require , the Service to issue such regulations . Obviously the Treasury and the Internal ...
... authority to issue the proposed regulations . The Internal Revenue Service and the Treas- ury concluded that the code authorizes , but does not require , the Service to issue such regulations . Obviously the Treasury and the Internal ...
17. lappuse
... authority in section 167 ( 1 ) ( 5 ) to issue regulations as needed to carry out the purposes of the normalization rules . In 1971 , Congress increased the investment tax credit on public utility property to 4 percent and required ...
... authority in section 167 ( 1 ) ( 5 ) to issue regulations as needed to carry out the purposes of the normalization rules . In 1971 , Congress increased the investment tax credit on public utility property to 4 percent and required ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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