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
... depreciation , that reduce the consolidated tax liability of the affiliated ... expense . Continental Telephone Co. , of Pennsylvania v . Pennsylvania ... expense for ratemaking purposes to reflect the tax savings attributable to filing a ...
... depreciation , that reduce the consolidated tax liability of the affiliated ... expense . Continental Telephone Co. , of Pennsylvania v . Pennsylvania ... expense for ratemaking purposes to reflect the tax savings attributable to filing a ...
5. lappuse
... cost of service an income tax expense higher than that which it has been required to pay , on the assumption that taxes saved by accelerated depreciation or other tax incentives of a timing nature are merely being deferred . Tax expense ...
... cost of service an income tax expense higher than that which it has been required to pay , on the assumption that taxes saved by accelerated depreciation or other tax incentives of a timing nature are merely being deferred . Tax expense ...
6. lappuse
... depreciation for tax purposes or not had available other tax incentives or other tax benefits . The normalization ... expense for purposes of establishing its cost of service for ratemaking purposes and reflecting results in its regulated ...
... depreciation for tax purposes or not had available other tax incentives or other tax benefits . The normalization ... expense for purposes of establishing its cost of service for ratemaking purposes and reflecting results in its regulated ...
7. lappuse
... expense for ratemaking purposes , which take into consideration the tax deductions and the tax credits of non ... depreciation and tax depreciation and the federal income tax rate in effect for the year . Introducing a variable - such as ...
... expense for ratemaking purposes , which take into consideration the tax deductions and the tax credits of non ... depreciation and tax depreciation and the federal income tax rate in effect for the year . Introducing a variable - such as ...
8. lappuse
... cost of service and rate base of a utility filing a consolidated return be determined ... depreciation , mineral depletion , low income housing credits , or other ... expense or rate base by any amount of non - regulated consolidated tax ...
... cost of service and rate base of a utility filing a consolidated return be determined ... depreciation , mineral depletion , low income housing credits , or other ... expense or rate base by any amount of non - regulated consolidated tax ...
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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