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 36.
6. lappuse
... difference . for Section 168 ( i ) ( 9 ) ( B ) of the Code prohibits a taxpayer ratemaking purposes from using a procedure or adjustment inconsistent with the above requirements . Any procedure or adjustment for ratemaking purposes that ...
... difference . for Section 168 ( i ) ( 9 ) ( B ) of the Code prohibits a taxpayer ratemaking purposes from using a procedure or adjustment inconsistent with the above requirements . Any procedure or adjustment for ratemaking purposes that ...
7. lappuse
... difference between book depreciation and 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 ...
... difference between book depreciation and 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 ...
18. lappuse
... difference between ratemaking and tax accounting for CIACS , and Notice 87-82 required that difference to be normalized so that the prepayment of tax on CIACS would be shared between current and future ratepayers . The Notice requires a ...
... difference between ratemaking and tax accounting for CIACS , and Notice 87-82 required that difference to be normalized so that the prepayment of tax on CIACS would be shared between current and future ratepayers . The Notice requires a ...
24. lappuse
... not simply represent a timing difference ) , the component of no - cost capital in the utility's rate base will be reduced when the unregulated affiliate earns income . - - 11 regulatory commissions from permitting utility customers to 24.
... not simply represent a timing difference ) , the component of no - cost capital in the utility's rate base will be reduced when the unregulated affiliate earns income . - - 11 regulatory commissions from permitting utility customers to 24.
28. lappuse
... difference between the tax expense so computed and the utility's actual current tax liability must be treated as a deferred tax expense , which is considered a cost- free source of capital . This cost - free capital may be used to ...
... difference between the tax expense so computed and the utility's actual current tax liability must be treated as a deferred tax expense , which is considered a cost- free source of capital . This cost - free capital may be used to ...
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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