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 22.
13. lappuse
... prohibit regulatory commissions from permitting utility customers to share in the benefits produced by consolidated tax savings through a rate base adjustment that reflects the time value benefit of the more rapid use of the unregulated ...
... prohibit regulatory commissions from permitting utility customers to share in the benefits produced by consolidated tax savings through a rate base adjustment that reflects the time value benefit of the more rapid use of the unregulated ...
17. lappuse
... prohibit flowthrough accounting in 1969 , however . At that time , about half of all State ratemaking authorities were requiring utilities to flow through to current customers the benefits of accelerated tax depreciation.2 Congress was ...
... prohibit flowthrough accounting in 1969 , however . At that time , about half of all State ratemaking authorities were requiring utilities to flow through to current customers the benefits of accelerated tax depreciation.2 Congress was ...
24. lappuse
... prohibit 13 Certain comments argued that the kind of rate base reduction permitted in the proposed regulations violates the statutory consistency rules of section 168 ( i ) ( 9 ) ( B ) ( i ) . paragraph provides that the normalization ...
... prohibit 13 Certain comments argued that the kind of rate base reduction permitted in the proposed regulations violates the statutory consistency rules of section 168 ( i ) ( 9 ) ( B ) ( i ) . paragraph provides that the normalization ...
28. lappuse
... prohibit by regulation ) ratemaking practices that undermine the purpose of the normalization rules while complying with their literal terms . This provision was enacted in 1982 in response to a specific ratemaking practice called the ...
... prohibit by regulation ) ratemaking practices that undermine the purpose of the normalization rules while complying with their literal terms . This provision was enacted in 1982 in response to a specific ratemaking practice called the ...
30. lappuse
... prohibit flow - through of the tax benefit of accelerated depreciation on any property if depreciation expense on that property is not taken into account in computing utility rates . The normalization provisions are , by their terms ...
... prohibit flow - through of the tax benefit of accelerated depreciation on any property if depreciation expense on that property is not taken into account in computing utility rates . The normalization provisions are , by their terms ...
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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