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.
2. lappuse
... CONSOLIDATED TAX SAVINGS UNDER THE NORMALIZATION REQUIREMENTS OF THE ... return with unregulated affiliates . Tax savings may result , for example ... consolidated tax liability of the affiliated group . In the early 1980's , the IRS ...
... CONSOLIDATED TAX SAVINGS UNDER THE NORMALIZATION REQUIREMENTS OF THE ... return with unregulated affiliates . Tax savings may result , for example ... consolidated tax liability of the affiliated group . In the early 1980's , the IRS ...
6. lappuse
... tax purposes or not had available other tax incentives or other tax benefits . The normalization method of accounting for ... consolidated returns with non - regulated affiliates . The I.R.S. indicated that those regulations would address 6.
... tax purposes or not had available other tax incentives or other tax benefits . The normalization method of accounting for ... consolidated returns with non - regulated affiliates . The I.R.S. indicated that those regulations would address 6.
7. lappuse
... consolidated tax adjustments . " Those are procedures that have been used by ... return adjustment - that served to reduce the amount of federal income tax ... consolidated federal income tax returns with their unregulated affiliates ...
... consolidated tax adjustments . " Those are procedures that have been used by ... return adjustment - that served to reduce the amount of federal income tax ... consolidated federal income tax returns with their unregulated affiliates ...
8. lappuse
... filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non - regulated consolidated tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders ...
... filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non - regulated consolidated tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders ...
9. lappuse
... consolidated tax savings under the normalization requirements of the code . Given the wide- spread unfavorable ... return elections . I also look forward to exploring the effect of consolidated tax adjustments on competitive- ness , on ...
... consolidated tax savings under the normalization requirements of the code . Given the wide- spread unfavorable ... return elections . I also look forward to exploring the effect of consolidated tax adjustments on competitive- ness , on ...
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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