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.
6. lappuse
... Provisions The In order to use the accelerated cost recovery system of section 168 for public utility property , a regulated utility must use a normalization method method of accounting . normalization rules are now set out in Code ...
... Provisions The In order to use the accelerated cost recovery system of section 168 for public utility property , a regulated utility must use a normalization method method of accounting . normalization rules are now set out in Code ...
9. lappuse
... regulations on the treatment of consolidated tax savings under the normalization requirements of the code . Given the wide- spread unfavorable response to the proposed regulations and their subsequent withdrawal , it's imperative that ...
... regulations on the treatment of consolidated tax savings under the normalization requirements of the code . Given the wide- spread unfavorable response to the proposed regulations and their subsequent withdrawal , it's imperative that ...
10. lappuse
... normalization accounting , however , regulators may treat the tax savings as cost - free capital . It is not a violation of the nor- malization rules of the code for regulators to reduce the utility's rate base - which is generally the ...
... normalization accounting , however , regulators may treat the tax savings as cost - free capital . It is not a violation of the nor- malization rules of the code for regulators to reduce the utility's rate base - which is generally the ...
11. lappuse
... normalization rules if it followed the commission's orders . Subsequent to the Pennsylvania court's decision , decisionmakers at the Internal Reve- nue Service and the Treasury were forced to consider whether to maintain the position ...
... normalization rules if it followed the commission's orders . Subsequent to the Pennsylvania court's decision , decisionmakers at the Internal Reve- nue Service and the Treasury were forced to consider whether to maintain the position ...
12. lappuse
... regulations . Representatives of public utility commissions argued that the In- ternal Revenue Service lacked authority under the normalization rules to issue regulations to require the use of a stand - alone ap- proach in computing the ...
... regulations . Representatives of public utility commissions argued that the In- ternal Revenue Service lacked authority under the normalization rules to issue regulations to require the use of a stand - alone ap- proach in computing 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