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 |
No grāmatas satura
1.–5. rezultāts no 100.
11. lappuse
... losses becomes profitable . This approach of the proposed regulations generally regards the taxable income that was generated by the utility as serving to permit current use of the offsetting losses or credits of unregulated affiliates ...
... losses becomes profitable . This approach of the proposed regulations generally regards the taxable income that was generated by the utility as serving to permit current use of the offsetting losses or credits of unregulated affiliates ...
12. lappuse
... losses of an unregulated affiliate , when the customers do not bear the burden of those losses . On March 29 , 1991 , the Office of Management and Budget in- formed the Treasury Department that it had designated any final regulations in ...
... losses of an unregulated affiliate , when the customers do not bear the burden of those losses . On March 29 , 1991 , the Office of Management and Budget in- formed the Treasury Department that it had designated any final regulations in ...
13. lappuse
... losses of unregulated affiliates with the income of the regulated utility as enabling the consolidated group to use the losses sooner than if the affiliate were to file its tax return on a stand - alone basis . We concluded that we ...
... losses of unregulated affiliates with the income of the regulated utility as enabling the consolidated group to use the losses sooner than if the affiliate were to file its tax return on a stand - alone basis . We concluded that we ...
19. lappuse
... losses ( or excess credits ) of other affiliated corporations engaged in unregulated businesses ( for example , leasing and gas exploration ) . If the affiliated corporations did not file a consolidated return , the losses of the ...
... losses ( or excess credits ) of other affiliated corporations engaged in unregulated businesses ( for example , leasing and gas exploration ) . If the affiliated corporations did not file a consolidated return , the losses of the ...
20. lappuse
... loss affiliate becomes profitable . Thus , This approach generally regards the taxable income generated by the utility as serving to permit current use of the offsetting losses ( or credits ) of unregulated affiliates and treats the ...
... loss affiliate becomes profitable . Thus , This approach generally regards the taxable income generated by the utility as serving to permit current use of the offsetting losses ( or credits ) of unregulated affiliates and treats the ...
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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