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 96.
2. lappuse
... filing a consolidated return without violating the normalization requirements . However , the ratemaking commission generally could have reduced the utility's rate base to reflect those tax savings . -2- The IRS withdrew its proposed ...
... filing a consolidated return without violating the normalization requirements . However , the ratemaking commission generally could have reduced the utility's rate base to reflect those tax savings . -2- The IRS withdrew its proposed ...
3. lappuse
... filing deadline . Any questions concerning a scheduled appearance should be directed to the Subcommittee [ ( 202 ) 225-9710 ] . Persons and organizations having a common position are urged to make every effort to designate one ...
... filing deadline . Any questions concerning a scheduled appearance should be directed to the Subcommittee [ ( 202 ) 225-9710 ] . Persons and organizations having a common position are urged to make every effort to designate one ...
5. lappuse
... filing a consolidated federal income tax return with non - regulated affiliated corporations . Implementation of that portion of the proposed regulations would have been inconsistent with the normalization method of accounting , which ...
... filing a consolidated federal income tax return with non - regulated affiliated corporations . Implementation of that portion of the proposed regulations would have been inconsistent with the normalization method of accounting , which ...
7. lappuse
... filing consolidated federal income tax returns with their unregulated affiliates . Those regulations provided that , to comply with the normalization requirements , a utility's ratemaking tax expense would have to be determined as ...
... filing consolidated federal income tax returns with their unregulated affiliates . Those regulations provided that , to comply with the normalization requirements , a utility's ratemaking tax expense would have to be determined as ...
8. lappuse
... filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non - regulated consolidated tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders ...
... filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non - regulated consolidated tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders ...
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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