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 26.
6. lappuse
... computing its tax expense for purposes of establishing its cost of service for ratemaking purposes and reflecting results in its regulated books of ( " regulated tax expense " ) , must use a depreciation that is the same as ...
... computing its tax expense for purposes of establishing its cost of service for ratemaking purposes and reflecting results in its regulated books of ( " regulated tax expense " ) , must use a depreciation that is the same as ...
10. lappuse
... computing the utility's cost of service . Under this method , current operating expenses are reduced and the Federal tax benefit is immediately flowed through to current utility cus- tomers . A second way normalization accounting treats ...
... computing the utility's cost of service . Under this method , current operating expenses are reduced and the Federal tax benefit is immediately flowed through to current utility cus- tomers . A second way normalization accounting treats ...
12. lappuse
... computing the utility's cost of service because the nor- malization rules of the code only apply to accelerated depreciation of public utility property . Ratemakers contended that the Service exceeded its regulatory authority by ...
... computing the utility's cost of service because the nor- malization rules of the code only apply to accelerated depreciation of public utility property . Ratemakers contended that the Service exceeded its regulatory authority by ...
15. lappuse
... computing its Federal income tax liability unless the regulators use a " normalization method of accounting " in calculating the utility's tax expense for ratemaking purposes . There are two general ways a utility regulatory commission ...
... computing its Federal income tax liability unless the regulators use a " normalization method of accounting " in calculating the utility's tax expense for ratemaking purposes . There are two general ways a utility regulatory commission ...
16. lappuse
... computing the utility's cost of service . Under this method , current operating expenses are reduced , and the Federal tax benefit is immediately flowed through to current utility customers . A second way , normalization accounting ...
... computing the utility's cost of service . Under this method , current operating expenses are reduced , and the Federal tax benefit is immediately flowed through to current utility customers . A second way , normalization accounting ...
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