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 71.
5. lappuse
... inconsistent with the normalization method of accounting , which has been required of public utilities since 1969 . Let me briefly describe the background of tax normalization . Normalization Normalization is a rate making concept ...
... inconsistent with the normalization method of accounting , which has been required of public utilities since 1969 . Let me briefly describe the background of tax normalization . Normalization Normalization is a rate making concept ...
6. lappuse
... inconsistent with the above requirements . Any procedure or adjustment for ratemaking purposes that uses an estimate or projection of the taxpayer's ( 1 ) tax expense , ( 2 ) depreciation expense , or ( 3 ) reserve for deferred taxes is ...
... inconsistent with the above requirements . Any procedure or adjustment for ratemaking purposes that uses an estimate or projection of the taxpayer's ( 1 ) tax expense , ( 2 ) depreciation expense , or ( 3 ) reserve for deferred taxes is ...
8. lappuse
... inconsistent with the policy of the Federal Energy Regulatory Commission of requiring a " stand alone " approach to the treatment of income taxes in determining utility costs . Therefore , I urge this Subcommittee to take the steps ...
... inconsistent with the policy of the Federal Energy Regulatory Commission of requiring a " stand alone " approach to the treatment of income taxes in determining utility costs . Therefore , I urge this Subcommittee to take the steps ...
17. lappuse
... inconsistent 2Indeed , some ratemakers were insisting that utilities , such as the major telephone companies , which had been claiming straight - line depreciation , claim accelerated tax depreciation so that the Federal tax savings ...
... inconsistent 2Indeed , some ratemakers were insisting that utilities , such as the major telephone companies , which had been claiming straight - line depreciation , claim accelerated tax depreciation so that the Federal tax savings ...
18. lappuse
... inconsistent with the normalization rules . Congress described the AAA method as one procedure or adjustment that violated the new statutory " consistency requirement , " and authorized Treasury to prescribe by regulation other ...
... inconsistent with the normalization rules . Congress described the AAA method as one procedure or adjustment that violated the new statutory " consistency requirement , " and authorized Treasury to prescribe by regulation other ...
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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