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.
. lappuse
... Companies ....... 217 Causseaux , Ann , Florida Public Service Commission . 178 Dawson , Julie A. , US West , Inc. , and United States Telephone Association 203 Diversified Utilities Group , Larry J. Newsome ...... 122 Edison Electric ...
... Companies ....... 217 Causseaux , Ann , Florida Public Service Commission . 178 Dawson , Julie A. , US West , Inc. , and United States Telephone Association 203 Diversified Utilities Group , Larry J. Newsome ...... 122 Edison Electric ...
4. lappuse
... companies , ratemaking commissions , consumer advocate and other taxpayers . Therefore , the subcommittee is anxious to hear testimony as to why the proposed regulations were with- drawn , whether or what type of congressional guidance ...
... companies , ratemaking commissions , consumer advocate and other taxpayers . Therefore , the subcommittee is anxious to hear testimony as to why the proposed regulations were with- drawn , whether or what type of congressional guidance ...
7. lappuse
... companies filing consolidated federal income tax returns with their unregulated affiliates . Those regulations provided that , to comply with the normalization requirements , a utility's ratemaking tax expense would have to be ...
... companies filing consolidated federal income tax returns with their unregulated affiliates . Those regulations provided that , to comply with the normalization requirements , a utility's ratemaking tax expense would have to be ...
8. lappuse
... companies at a competitive disadvantage with foreign and domestic unregulated competitors . To the extent we place an additional cost of capital formation and competitive disadvantages on public utilities engaged , through their ...
... companies at a competitive disadvantage with foreign and domestic unregulated competitors . To the extent we place an additional cost of capital formation and competitive disadvantages on public utilities engaged , through their ...
17. lappuse
... companies , which had been claiming straight - line depreciation , claim accelerated tax depreciation so that the Federal tax savings could be flowed through to ratepayers . Certain ratemakers were reducing rates by the available ...
... companies , which had been claiming straight - line depreciation , claim accelerated tax depreciation so that the Federal tax savings could be flowed through to ratepayers . Certain ratemakers were reducing rates by the available ...
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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