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 68.
4. lappuse
... consistency require- ments . The resulting uncertainty has led to considerable confusion of how Federal tax expenses are treated for ratemaking purposes . The question before us today is whether the Department of Treasury should reopen ...
... consistency require- ments . The resulting uncertainty has led to considerable confusion of how Federal tax expenses are treated for ratemaking purposes . The question before us today is whether the Department of Treasury should reopen ...
18. lappuse
... consistency requirement , " and authorized Treasury to prescribe by regulation other procedures and adjustments that would be treated as inconsistent with the normalization rules . See H.R. Rep . No. 97-827 , 97th Cong . 2d Sess . at 7 ...
... consistency requirement , " and authorized Treasury to prescribe by regulation other procedures and adjustments that would be treated as inconsistent with the normalization rules . See H.R. Rep . No. 97-827 , 97th Cong . 2d Sess . at 7 ...
24. lappuse
... consistency rules of section 168 ( i ) ( 9 ) ( B ) ( i ) . paragraph provides that the normalization requirements are not met " if the taxpayer , for ratemaking purposes , uses a procedure or adjustment which is inconsistent with " the ...
... consistency rules of section 168 ( i ) ( 9 ) ( B ) ( i ) . paragraph provides that the normalization requirements are not met " if the taxpayer , for ratemaking purposes , uses a procedure or adjustment which is inconsistent with " the ...
28. lappuse
... Consistency Requirement of Section 168 ( i ) ( 9 ) ( B ) Section 168 ( i ) ( 9 ) ( B ) prohibits ( or authorizes Treasury to prohibit by regulation ) ratemaking practices that undermine the purpose of the normalization rules while ...
... Consistency Requirement of Section 168 ( i ) ( 9 ) ( B ) Section 168 ( i ) ( 9 ) ( B ) prohibits ( or authorizes Treasury to prohibit by regulation ) ratemaking practices that undermine the purpose of the normalization rules while ...
46. lappuse
... consistency provisions of the code were enacted by Congress to empower the Treasury to protect and enforce the underlying purpose of the normalization provisions . The income tax expense of a regulated utility should be calculated based ...
... consistency provisions of the code were enacted by Congress to empower the Treasury to protect and enforce the underlying purpose of the normalization provisions . The income tax expense of a regulated utility should be calculated based ...
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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