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.
9. lappuse
... operations from State to State , or even on a consolidated basis . This not only disrupts individual operations , but adversely af- fects our competitiveness in high risk ventures in industries such as telecommunications and energy ...
... operations from State to State , or even on a consolidated basis . This not only disrupts individual operations , but adversely af- fects our competitiveness in high risk ventures in industries such as telecommunications and energy ...
49. lappuse
... operations and rate base adjustments for deferred taxes could only be calculated from property included in that rate base . EEI concurred with the Service in its proposed regulations to the extent that a cost of service adjustment to ...
... operations and rate base adjustments for deferred taxes could only be calculated from property included in that rate base . EEI concurred with the Service in its proposed regulations to the extent that a cost of service adjustment to ...
53. lappuse
... operations . With regard to a consolidated tax adjustment , there is no cost - free capital related to rate base to be shared . Non - regulated affiliates must pay a return to either debtholders or shareholders for the use of this ...
... operations . With regard to a consolidated tax adjustment , there is no cost - free capital related to rate base to be shared . Non - regulated affiliates must pay a return to either debtholders or shareholders for the use of this ...
66. lappuse
... operations . In regard to a consolidated tax savings adjustment , there is no cost- free capital related to rate base to be shared . Nonregulated affiliates must pay a return to either debtholders or shareholders for the use of this ...
... operations . In regard to a consolidated tax savings adjustment , there is no cost- free capital related to rate base to be shared . Nonregulated affiliates must pay a return to either debtholders or shareholders for the use of this ...
70. lappuse
... operations into separate legal entities for bona fide business reasons totally unrelated to tax considerations . The proposed regulations apparent disregard of the economic realities of the consolidated group's tax allocation elections ...
... operations into separate legal entities for bona fide business reasons totally unrelated to tax considerations . The proposed regulations apparent disregard of the economic realities of the consolidated group's tax allocation elections ...
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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