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 56.
11. lappuse
... conclusion of the private letter ruling that Contel would be in violation of the normalization rules if it followed the commission's orders . Subsequent to the Pennsylvania court's decision , decisionmakers at the Internal Reve- nue ...
... conclusion of the private letter ruling that Contel would be in violation of the normalization rules if it followed the commission's orders . Subsequent to the Pennsylvania court's decision , decisionmakers at the Internal Reve- nue ...
20. lappuse
... conclusion of the private letter ruling that Contel would be in violation of the normalization rules if it followed the Commission's rate order . " Following the Pennsylvania Court's decision , decisionmakers at the Internal Revenue ...
... conclusion of the private letter ruling that Contel would be in violation of the normalization rules if it followed the Commission's rate order . " Following the Pennsylvania Court's decision , decisionmakers at the Internal Revenue ...
23. lappuse
... Conclusion We did not view the proposed regulations as a complete or final product . We saw them as a general rule and a framework within which a number of more specific issues could be resolved . We had expected that as a result of ...
... Conclusion We did not view the proposed regulations as a complete or final product . We saw them as a general rule and a framework within which a number of more specific issues could be resolved . We had expected that as a result of ...
27. lappuse
... conclusion that consolidated tax adjustments do not violate normalization , provided that the adjustments are applied only to the extent of current ratemaking tax expense and not to the deferred tax reserve applicable to accelerated ...
... conclusion that consolidated tax adjustments do not violate normalization , provided that the adjustments are applied only to the extent of current ratemaking tax expense and not to the deferred tax reserve applicable to accelerated ...
40. lappuse
... conclude my remarks , and I appreciate the chairman's indulgence , it seems to me that while in the short term it ... conclusions , a previous letter ruling , is that correct ? Mr. GRAETZ . There is a great deal of confusion about letter ...
... conclude my remarks , and I appreciate the chairman's indulgence , it seems to me that while in the short term it ... conclusions , a previous letter ruling , is that correct ? Mr. GRAETZ . There is a great deal of confusion about letter ...
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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