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 100.
6. lappuse
... capital investment , rather than merely reduce the rates paid by ratepayers . Congress was also concerned that flow through of the tax incentives to ratepayers would decrease federal revenues . Statutory Provisions The In order to use ...
... capital investment , rather than merely reduce the rates paid by ratepayers . Congress was also concerned that flow through of the tax incentives to ratepayers would decrease federal revenues . Statutory Provisions The In order to use ...
7. lappuse
... capital investments . In light of 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 ...
... capital investments . In light of 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 ...
8. lappuse
... capital formation . Important federal tax policies are served when the normalization method of accounting is scrupulously implemented . Business tax incentives provided under the Code , whether they be in the form of accelerated ...
... capital formation . Important federal tax policies are served when the normalization method of accounting is scrupulously implemented . Business tax incentives provided under the Code , whether they be in the form of accelerated ...
9. lappuse
... capital they invest in utility assets . The cost of service com- ponent of rates is based on the operating costs incurred by the util- ity during the year , including depreciation and Federal income tax for the year . The return on capital ...
... capital they invest in utility assets . The cost of service com- ponent of rates is based on the operating costs incurred by the util- ity during the year , including depreciation and Federal income tax for the year . The return on capital ...
10. lappuse
... capital . It is not a violation of the nor- malization rules of the code for regulators to reduce the utility's rate base - which is generally the total amount of capital invested in the utility on which the stockholders and bondholders ...
... capital . It is not a violation of the nor- malization rules of the code for regulators to reduce the utility's rate base - which is generally the total amount of capital invested in the utility on which the stockholders and bondholders ...
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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