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 96.
2. lappuse
... unregulated affiliates . Tax savings may result , for example , when the unregulated affiliate has net operating losses or qualifies for certain investment - based incentives , such as accelerated depreciation , that reduce the ...
... unregulated affiliates . Tax savings may result , for example , when the unregulated affiliate has net operating losses or qualifies for certain investment - based incentives , such as accelerated depreciation , that reduce the ...
5. lappuse
... non - regulated affiliated corporations . Implementation of that portion of the proposed regulations would have been inconsistent with the normalization method of accounting , which has been required of public utilities since 1969 . Let ...
... non - regulated affiliated corporations . Implementation of that portion of the proposed regulations would have been inconsistent with the normalization method of accounting , which has been required of public utilities since 1969 . Let ...
6. lappuse
... to provide guidance on the proper application of the above normalization requirements for public utilities that file consolidated returns with non - regulated affiliates . The I.R.S. indicated that those regulations would address 6.
... to provide guidance on the proper application of the above normalization requirements for public utilities that file consolidated returns with non - regulated affiliates . The I.R.S. indicated that those regulations would address 6.
7. lappuse
... affiliates . The I.R.S. indicated that those regulations would address the ... non - regulated affiliates , through consolidated returns . if Prior to the ... unregulated affiliates . Those regulations provided that , to comply with the ...
... affiliates . The I.R.S. indicated that those regulations would address the ... non - regulated affiliates , through consolidated returns . if Prior to the ... unregulated affiliates . Those regulations provided that , to comply with the ...
8. lappuse
... affiliates of regulated companies at a competitive disadvantage with foreign and domestic unregulated competitors . To the extent we place an additional cost of capital formation and competitive disadvantages on public utilities engaged ...
... affiliates of regulated companies at a competitive disadvantage with foreign and domestic unregulated competitors . To the extent we place an additional cost of capital formation and competitive disadvantages on public utilities engaged ...
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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