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.
. lappuse
... Public Service Commission . 178 Dawson , Julie A. , US West , Inc. , and United States Telephone Association 203 Diversified Utilities Group , Larry J. Newsome ...... 122 Edison Electric Institute , Everett L. Morris and John D ...
... Public Service Commission . 178 Dawson , Julie A. , US West , Inc. , and United States Telephone Association 203 Diversified Utilities Group , Larry J. Newsome ...... 122 Edison Electric Institute , Everett L. Morris and John D ...
. lappuse
... Public Utility Commission .... Page 184 192 203 212 203 113 100 113 167 SUBMISSIONS FOR THE RECORD Air Transport Association of America , statement .. American Public Power Association , statement . 224 226 CMS Energy Corp. and ...
... Public Utility Commission .... Page 184 192 203 212 203 113 100 113 167 SUBMISSIONS FOR THE RECORD Air Transport Association of America , statement .. American Public Power Association , statement . 224 226 CMS Energy Corp. and ...
2. lappuse
... PUBLIC HEARING ON THE INTERNAL REVENUE SERVICE'S WITHDRAWAL OF PROPOSED REGULATIONS CONCERNING THE TREATMENT OF ... utility to reduce rates to reflect the tax savings that result when the utility files a consolidated return with ...
... PUBLIC HEARING ON THE INTERNAL REVENUE SERVICE'S WITHDRAWAL OF PROPOSED REGULATIONS CONCERNING THE TREATMENT OF ... utility to reduce rates to reflect the tax savings that result when the utility files a consolidated return with ...
5. lappuse
... public hearings , it will be helpful for the Subcommittee to get to the heart of why the I.R.S. withdrew its ... utility's rate base by the amount of the tax saving realized by the utility from filing a consolidated federal income tax ...
... public hearings , it will be helpful for the Subcommittee to get to the heart of why the I.R.S. withdrew its ... utility's rate base by the amount of the tax saving realized by the utility from filing a consolidated federal income tax ...
6. lappuse
... public utility property , a regulated utility must use a 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 ...
... public utility property , a regulated utility must use a 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 ...
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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