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.
4. lappuse
... regulations project on this issue , pending congressional guidance . The withdrawal of these proposed regulations produced a great deal of confusion among reg- ulated companies , ratemaking commissions , consumer advocate and other ...
... regulations project on this issue , pending congressional guidance . The withdrawal of these proposed regulations produced a great deal of confusion among reg- ulated companies , ratemaking commissions , consumer advocate and other ...
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 ...
11. lappuse
... proposed regulations attempt- ing to apply the general policies of the normalization method of ac- counting to consolidated tax savings . These proposed regulations would have prohibited current flowthrough of consolidated tax sav- ings ...
... proposed regulations attempt- ing to apply the general policies of the normalization method of ac- counting to consolidated tax savings . These proposed regulations would have prohibited current flowthrough of consolidated tax sav- ings ...
12. lappuse
... proposed regulations and held a public hearing on February 8 , 1991 , at which about 30 witnesses testified . Not one person commenting endorsed the basic approach of the proposed regulations . Representatives of public utility ...
... proposed regulations and held a public hearing on February 8 , 1991 , at which about 30 witnesses testified . Not one person commenting endorsed the basic approach of the proposed regulations . Representatives of public utility ...
13. lappuse
... proposed regulations would be revised . Questions have been raised about our legal authority to issue the proposed regulations . The Internal Revenue Service and the Treas- ury concluded that the code authorizes , but does not require ...
... proposed regulations would be revised . Questions have been raised about our legal authority to issue the proposed regulations . The Internal Revenue Service and the Treas- ury concluded that the code authorizes , but does not require ...
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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