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.
5. lappuse
... Consolidated Tax Savings Under the Normalization Requirements of the Internal Revenue Code September 11 , 1991 Mr. Chairman , at the outset of this important hearing , I have some observations which I would like to offer on the topic of ...
... Consolidated Tax Savings Under the Normalization Requirements of the Internal Revenue Code September 11 , 1991 Mr. Chairman , at the outset of this important hearing , I have some observations which I would like to offer on the topic of ...
8. lappuse
... consolidated tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders who have borne the risk of the investment . Shifting those benefits away from shareholders would clearly increase the ...
... consolidated tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders who have borne the risk of the investment . Shifting those benefits away from shareholders would clearly increase the ...
9. lappuse
... consolidated tax savings under the normalization requirements of the code . Given the wide- spread unfavorable ... tax benefits from their unregulated operations from State to State , or even on a consolidated basis . This not only ...
... consolidated tax savings under the normalization requirements of the code . Given the wide- spread unfavorable ... tax benefits from their unregulated operations from State to State , or even on a consolidated basis . This not only ...
10. lappuse
... tax expense in computing the utility's cost of service . Under this method ... savings as cost - free capital . It is not a violation of the nor ... consolidated tax return . Under an actual taxes paid kind of ap- proach the tax savings ...
... tax expense in computing the utility's cost of service . Under this method ... savings as cost - free capital . It is not a violation of the nor ... consolidated tax return . Under an actual taxes paid kind of ap- proach the tax savings ...
11. lappuse
... consolidated tax savings . These proposed regulations would have prohibited current flowthrough of consolidated tax sav- ings by denying a utility the use of accelerated depreciation on its public utility property - this is the only ...
... consolidated tax savings . These proposed regulations would have prohibited current flowthrough of consolidated tax sav- ings by denying a utility the use of accelerated depreciation on its public utility property - this is the only ...
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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