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.
4. lappuse
... issue of vital importance . It's become apparent to me , over the last week or so , in studying and learning about the issue that proper normalization of treatment of utility costs not re- covered through ratemaking is a vital issue ; an ...
... issue of vital importance . It's become apparent to me , over the last week or so , in studying and learning about the issue that proper normalization of treatment of utility costs not re- covered through ratemaking is a vital issue ; an ...
9. lappuse
... issue to be resolved . Now , the current situation leaves the business plans of many di- versified utilities in limbo as they cannot determine the value of the tax benefits from their unregulated operations from State to State , or even ...
... issue to be resolved . Now , the current situation leaves the business plans of many di- versified utilities in limbo as they cannot determine the value of the tax benefits from their unregulated operations from State to State , or even ...
12. lappuse
... issue regulations to require the use of a stand - alone ap- proach in computing the utility's cost of service because the nor- malization rules of the code only apply to accelerated depreciation of public utility property . Ratemakers ...
... issue regulations to require the use of a stand - alone ap- proach in computing the utility's cost of service because the nor- malization rules of the code only apply to accelerated depreciation of public utility property . Ratemakers ...
13. lappuse
... issues could be resolved . We had expected that as a result of comments by the af- fected parties , the proposed ... issue such regulations . Obviously the Treasury and the Internal Revenue Service also regarded the basic approach of ...
... issues could be resolved . We had expected that as a result of comments by the af- fected parties , the proposed ... issue such regulations . Obviously the Treasury and the Internal Revenue Service also regarded the basic approach of ...
14. lappuse
... tax savings issue . This concludes my prepared remarks and I will be happy to answer any questions the committee may have . [ The prepared statement follows : ] For Release Upon Delivery Expected at 10 a.m. September 11 14.
... tax savings issue . This concludes my prepared remarks and I will be happy to answer any questions the committee may have . [ The prepared statement follows : ] For Release Upon Delivery Expected at 10 a.m. September 11 14.
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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