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.
4. lappuse
... consolidated tax savings under normalization re- quirements of the Internal ... adjust- ments under the normalization requirements of the Internal Reve- nue ... adjustments , or whether any legislative action is necessary at all . I look ...
... consolidated tax savings under normalization re- quirements of the Internal ... adjust- ments under the normalization requirements of the Internal Reve- nue ... adjustments , or whether any legislative action is necessary at all . I look ...
7. lappuse
... consolidated tax adjustments . " Those are procedures that have been used by some regulators in calculating utility income tax expense for ratemaking purposes , which take into consideration the tax deductions and the tax credits of non ...
... consolidated tax adjustments . " Those are procedures that have been used by some regulators in calculating utility income tax expense for ratemaking purposes , which take into consideration the tax deductions and the tax credits of non ...
9. lappuse
... consolidated tax savings under the normalization requirements of the code . Given the wide- spread unfavorable ... adjustments on competitive- ness , on unregulated operations , on financial markets , and on Fed- eral tax receipts ...
... consolidated tax savings under the normalization requirements of the code . Given the wide- spread unfavorable ... adjustments on competitive- ness , on unregulated operations , on financial markets , and on Fed- eral tax receipts ...
11. lappuse
... tax deficiencies against Contel . In May 1989 , the Service published a notice to inform utilities and ratemakers that it was developing proposed regulations to ad- dress whether the use of consolidated tax adjustments violates the ...
... tax deficiencies against Contel . In May 1989 , the Service published a notice to inform utilities and ratemakers that it was developing proposed regulations to ad- dress whether the use of consolidated tax adjustments violates the ...
13. lappuse
... consolidated tax adjust- ment by a regulated utility violates the normalization require- ments of the code . Mr. Chairman , we did not view the proposed regulations as a complete or final product . We saw them as a general rule and a ...
... consolidated tax adjust- ment by a regulated utility violates the normalization require- ments of the code . Mr. Chairman , we did not view the proposed regulations as a complete or final product . We saw them as a general rule and a ...
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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