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.
2. lappuse
... cost - of - service or rate base to reflect consolidated tax savings without violating the Internal Revenue Code's normalization requirements . In 1988 , however , the Commonwealth Court of Pennsylvania held that ratemaking commissions ...
... cost - of - service or rate base to reflect consolidated tax savings without violating the Internal Revenue Code's normalization requirements . In 1988 , however , the Commonwealth Court of Pennsylvania held that ratemaking commissions ...
8. lappuse
... cost of service and rate base of a utility filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non - regulated consolidated tax savings . The tax characteristics consolidation ...
... cost of service and rate base of a utility filing a consolidated return be determined wholly on a stand alone basis ; without without regard to the non - regulated consolidated tax savings . The tax characteristics consolidation ...
11. lappuse
... cost of service for ratemaking purposes is determined on a stand - alone basis . However , the proposed regulations would not have prohibited the commission from adjusting the utility's rate base to treat the affili- ated group's tax ...
... cost of service for ratemaking purposes is determined on a stand - alone basis . However , the proposed regulations would not have prohibited the commission from adjusting the utility's rate base to treat the affili- ated group's tax ...
12. lappuse
... rate base due to consolidated tax sav- ings . They argued that any reduction of rate base inappropriately allows utility customers to share in the tax benefits associated with the losses of an unregulated affiliate , when the customers ...
... rate base due to consolidated tax sav- ings . They argued that any reduction of rate base inappropriately allows utility customers to share in the tax benefits associated with the losses of an unregulated affiliate , when the customers ...
15. lappuse
... rates is based on the product of the " rate base " ( generally the regulatory book value of assets employed to provide utility services ) and a weighted average rate of return on debt and equity capital that bondholders and shareholders ...
... rates is based on the product of the " rate base " ( generally the regulatory book value of assets employed to provide utility services ) and a weighted average rate of return on debt and equity capital that bondholders and shareholders ...
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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