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 64.
5. lappuse
... . Essentially , under normalization , rates are set on the basis of the higher income taxes the utility would hypothetically have paid , had it used straight line depreciation for tax purposes or not had available other 5.
... . Essentially , under normalization , rates are set on the basis of the higher income taxes the utility would hypothetically have paid , had it used straight line depreciation for tax purposes or not had available other 5.
6. lappuse
... paid by ratepayers . Congress was also concerned that flow through of the tax incentives to ratepayers would decrease federal revenues . Statutory Provisions The In order to use the accelerated cost recovery system of section 168 for ...
... paid by ratepayers . Congress was also concerned that flow through of the tax incentives to ratepayers would decrease federal revenues . Statutory Provisions The In order to use the accelerated cost recovery system of section 168 for ...
10. lappuse
... paid kind of ap- proach the tax savings that result from filing a consolidated return are flowed through to utility customers through lower rates that result from including only the utility's share of actual taxes paid in the utility's ...
... paid kind of ap- proach the tax savings that result from filing a consolidated return are flowed through to utility customers through lower rates that result from including only the utility's share of actual taxes paid in the utility's ...
11. lappuse
... paid approach . Contel then appealed the commission's decision to the Commonwealth Court of Pennsylvania , which affirmed the commis- sion's position . The Pennsylvania court rejected the conclusion of the private letter ruling that ...
... paid approach . Contel then appealed the commission's decision to the Commonwealth Court of Pennsylvania , which affirmed the commis- sion's position . The Pennsylvania court rejected the conclusion of the private letter ruling that ...
17. lappuse
... paid by customers of those utilities , and the 1969 legislation was designed to stop the spread of flowthrough accounting to utilities not already using it ; utilities using flowthrough were " grandfathered . " In structuring the 1969 ...
... paid by customers of those utilities , and the 1969 legislation was designed to stop the spread of flowthrough accounting to utilities not already using it ; utilities using flowthrough were " grandfathered . " In structuring the 1969 ...
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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