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 58.
3. lappuse
... guidance . " The Subcommittee will review why the IRS withdrew its proposed regulations and what the current state of the law is given that withdrawal . DETAILS FOR SUBMISSION OF REQUESTS TO BE HEARD : Individuals and organizations ...
... guidance . " The Subcommittee will review why the IRS withdrew its proposed regulations and what the current state of the law is given that withdrawal . DETAILS FOR SUBMISSION OF REQUESTS TO BE HEARD : Individuals and organizations ...
4. lappuse
... guidance . The withdrawal of these proposed regulations produced a great deal of confusion among reg- ulated companies , ratemaking commissions , consumer advocate and other taxpayers . Therefore , the subcommittee is anxious to hear ...
... guidance . The withdrawal of these proposed regulations produced a great deal of confusion among reg- ulated companies , ratemaking commissions , consumer advocate and other taxpayers . Therefore , the subcommittee is anxious to hear ...
6. lappuse
... guidance on the proper application of the above normalization requirements for public utilities that file consolidated returns with non - regulated affiliates . The I.R.S. indicated that those regulations would address 6.
... guidance on the proper application of the above normalization requirements for public utilities that file consolidated returns with non - regulated affiliates . The I.R.S. indicated that those regulations would address 6.
7. lappuse
... guidance on the application of the normalization requirements of the Code to utility companies filing consolidated federal income tax returns with ... guidance . That guidance should confirm that the normalization method of accounting 7.
... guidance on the application of the normalization requirements of the Code to utility companies filing consolidated federal income tax returns with ... guidance . That guidance should confirm that the normalization method of accounting 7.
8. lappuse
... guidance should confirm that the normalization method of accounting requires that cost of service and rate base of a utility filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non ...
... guidance should confirm that the normalization method of accounting requires that cost of service and rate base of a utility filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non ...
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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