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 62.
4. lappuse
... legislative action is necessary at all . I look forward to the testimony today . Mr. Graetz , I look forward to hearing your comments , in particular , and look forward to hear- ing from all the witnesses on this important issue . Thank ...
... legislative action is necessary at all . I look forward to the testimony today . Mr. Graetz , I look forward to hearing your comments , in particular , and look forward to hear- ing from all the witnesses on this important issue . Thank ...
14. lappuse
... legislation is appropriate on the consolidated 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 ...
... legislation is appropriate on the consolidated 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 ...
17. lappuse
... legislation was designed to stop the spread of flowthrough accounting to utilities not already using it ; utilities using flowthrough were " grandfathered . " In structuring the 1969 prohibition , Congress did not attempt directly to ...
... legislation was designed to stop the spread of flowthrough accounting to utilities not already using it ; utilities using flowthrough were " grandfathered . " In structuring the 1969 prohibition , Congress did not attempt directly to ...
18. lappuse
... legislation also granted relief to eliminate the substantial tax liability of several California utilities that would have been assessed for prior years due to the disallowance of accelerated depreciation and investment credits on the ...
... legislation also granted relief to eliminate the substantial tax liability of several California utilities that would have been assessed for prior years due to the disallowance of accelerated depreciation and investment credits on the ...
25. lappuse
... legislation is appropriate on the consolidated tax savings issue . This concludes my prepared remarks . I will be happy to answer any questions that the Committee may have . 15See H. Rep . No. 97-987 , 97th Cong . , 2d Sess . ( 1982 ) ...
... legislation is appropriate on the consolidated tax savings issue . This concludes my prepared remarks . I will be happy to answer any questions that the Committee may have . 15See H. Rep . No. 97-987 , 97th Cong . , 2d Sess . ( 1982 ) ...
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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