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.
5. lappuse
... Tax Savings Under the Normalization Requirements of the Internal Revenue ... income tax return with non - regulated affiliated corporations ... tax normalization . Normalization Normalization is a rate making concept designed to adjust a ...
... Tax Savings Under the Normalization Requirements of the Internal Revenue ... income tax return with non - regulated affiliated corporations ... tax normalization . Normalization Normalization is a rate making concept designed to adjust a ...
6. lappuse
... Revenue Measures. line depreciation for tax purposes or not had available other tax incentives or other tax benefits . The normalization method of accounting for federal income tax purposes was first provided by the Tax Reform Act of ...
... Revenue Measures. line depreciation for tax purposes or not had available other tax incentives or other tax benefits . The normalization method of accounting for federal income tax purposes was first provided by the Tax Reform Act of ...
7. lappuse
... tax adjustments . " Those are procedures that have been used by some regulators in calculating utility income tax expense for ratemaking purposes , which take into consideration the tax deductions and the tax credits of non - regulated ...
... tax adjustments . " Those are procedures that have been used by some regulators in calculating utility income tax expense for ratemaking purposes , which take into consideration the tax deductions and the tax credits of non - regulated ...
8. lappuse
... tax policies are served when the normalization method of accounting is scrupulously implemented . Business tax incentives provided under the Code , whether they be in the form of accelerated depreciation , mineral depletion , low income ...
... tax policies are served when the normalization method of accounting is scrupulously implemented . Business tax incentives provided under the Code , whether they be in the form of accelerated depreciation , mineral depletion , low income ...
9. lappuse
... Revenue Measures. Mr. SUNDQUIST . I have a short statement , Mr. Chairman . I want to thank you for calling this hearing on the withdrawal of the pro- posed regulations on the treatment of consolidated tax savings under the normalization ...
... Revenue Measures. Mr. SUNDQUIST . I have a short statement , Mr. Chairman . I want to thank you for calling this hearing on the withdrawal of the pro- posed regulations on the treatment of consolidated tax savings under the normalization ...
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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