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 |
No grāmatas satura
1.5. rezultāts no 97.
5. lappuse
... Tax Savings Under the ... deferred . Tax expense computed under normalization is the sum of the utility's current tax expense and deferred tax expense . Essentially , under normalization , rates are set on the basis of the higher income taxes ...
... Tax Savings Under the ... deferred . Tax expense computed under normalization is the sum of the utility's current tax expense and deferred tax expense . Essentially , under normalization , rates are set on the basis of the higher income taxes ...
6. lappuse
... tax expense , ( 2 ) depreciation expense , or ( 3 ) reserve for deferred taxes is deemed inconsistent , unless such estimate or projection is also used , for ratemaking purposes , with respect to the other two such items and with ...
... tax expense , ( 2 ) depreciation expense , or ( 3 ) reserve for deferred taxes is deemed inconsistent , unless such estimate or projection is also used , for ratemaking purposes , with respect to the other two such items and with ...
7. lappuse
... tax depreciation and the federal income tax rate in effect for the year . Introducing a variable - such as a consolidated return adjustment - that served to reduce the amount of federal income tax liability deferred , would cause the ...
... tax depreciation and the federal income tax rate in effect for the year . Introducing a variable - such as a consolidated return adjustment - that served to reduce the amount of federal income tax liability deferred , would cause the ...
8. lappuse
... income housing credits , or other forms , are designed to encourage capital formation in selected areas . Where those tax ... taxes in determining utility costs . Therefore , I urge this Subcommittee to take the steps necessary to confirm ...
... income housing credits , or other forms , are designed to encourage capital formation in selected areas . Where those tax ... taxes in determining utility costs . Therefore , I urge this Subcommittee to take the steps necessary to confirm ...
18. lappuse
... income tax rate for corporations from 46 percent to 34 percent , the 1986 Act produced an " excess deferred tax reserve " because the deferred tax reserve for accelerated depreciation that was set aside at a rate of 46 percent could now ...
... income tax rate for corporations from 46 percent to 34 percent , the 1986 Act produced an " excess deferred tax reserve " because the deferred tax reserve for accelerated depreciation that was set aside at a rate of 46 percent could now ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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