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 65.
5. lappuse
... Essentially , under normalization , rates are set on the basis of the higher income taxes the utility would hypothetically have paid , had it used straight line depreciation for tax purposes or not had available other 5.
... Essentially , under normalization , rates are set on the basis of the higher income taxes the utility would hypothetically have paid , had it used straight line depreciation for tax purposes or not had available other 5.
8. lappuse
... basis ; without without regard to the non - regulated consolidated tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders who have borne the risk of the investment . Shifting those benefits ...
... basis ; without without regard to the non - regulated consolidated tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders who have borne the risk of the investment . Shifting those benefits ...
9. lappuse
... basis . This not only disrupts individual operations , but adversely af- fects our competitiveness in high risk ventures in industries such as telecommunications and energy exploration . So I look forward , Mr. Chairman , to exploring ...
... basis . This not only disrupts individual operations , but adversely af- fects our competitiveness in high risk ventures in industries such as telecommunications and energy exploration . So I look forward , Mr. Chairman , to exploring ...
11. lappuse
... basis . However , the proposed regulations would not have prohibited the commission from adjusting the utility's rate base to treat the affili- ated group's tax savings from filing a consolidated return as cost- free capital until the ...
... basis . However , the proposed regulations would not have prohibited the commission from adjusting the utility's rate base to treat the affili- ated group's tax savings from filing a consolidated return as cost- free capital until the ...
13. lappuse
... basis . We concluded that we should not attempt to prohibit regulatory commissions from permitting utility customers to share in the benefits produced by consolidated tax savings through a rate base adjustment that reflects the time ...
... basis . We concluded that we should not attempt to prohibit regulatory commissions from permitting utility customers to share in the benefits produced by consolidated tax savings through a rate base adjustment that reflects the time ...
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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