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 99.
2. lappuse
... ratemaking commissions , consumer advocates and other taxpayers . The Subcommittee is interested in receiving testimony regarding why the IRS withdrew its proposed regulations and what the state of the law is given that withdrawal ...
... ratemaking commissions , consumer advocates and other taxpayers . The Subcommittee is interested in receiving testimony regarding why the IRS withdrew its proposed regulations and what the state of the law is given that withdrawal ...
4. lappuse
... ratemaking commissions , consumer advocate and other taxpayers . Therefore , the subcommittee is anxious to hear testimony as to why the proposed regulations were with- drawn , whether or what type of congressional guidance is needed ...
... ratemaking commissions , consumer advocate and other taxpayers . Therefore , the subcommittee is anxious to hear testimony as to why the proposed regulations were with- drawn , whether or what type of congressional guidance is needed ...
6. lappuse
... ratemaking purposes and reflecting results in its regulated books of ( " regulated tax expense " ) , must use a depreciation that is the same as , depreciation period for such property that is not shorter than , the method and period ...
... ratemaking purposes and reflecting results in its regulated books of ( " regulated tax expense " ) , must use a depreciation that is the same as , depreciation period for such property that is not shorter than , the method and period ...
7. lappuse
... ratemaking purposes , which take into consideration the tax deductions and the tax credits of non - regulated affiliates , through consolidated returns . if Prior to the issuance of Notice 89-63 , the I.R.S. had historically taken the ...
... ratemaking purposes , which take into consideration the tax deductions and the tax credits of non - regulated affiliates , through consolidated returns . if Prior to the issuance of Notice 89-63 , the I.R.S. had historically taken the ...
10. lappuse
... ratemaking purposes , as though it used the same method and period of depreciation that it uses in calculating its de- preciation expense for purposes of setting its rates . This typically will be the straightline method over a much ...
... ratemaking purposes , as though it used the same method and period of depreciation that it uses in calculating its de- preciation expense for purposes of setting its rates . This typically will be the straightline method over a much ...
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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