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
... normalization method method of accounting . normalization rules are now set out in Code section 168 ( i ) ( 9 ) . Those rules provide that to use a normalization method of accounting : operating account > method of ( i ) the taxpayer ...
... normalization method method of accounting . normalization rules are now set out in Code section 168 ( i ) ( 9 ) . Those rules provide that to use a normalization method of accounting : operating account > method of ( i ) the taxpayer ...
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
... normalization rules to 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 ...
... normalization rules to 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 ...
13. lappuse
... normalization require- ments of the code . Mr. Chairman , we did not view the proposed regulations as a complete or final product . We saw them as a general rule and a framework within which a number of more specific issues could be ...
... normalization require- ments of the code . Mr. Chairman , we did not view the proposed regulations as a complete or final product . We saw them as a general rule and a framework within which a number of more specific issues could be ...
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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