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
... reduce the consolidated tax liability of the affiliated group . In the early 1980's , the IRS issued several private letter rulings in which it ruled that ratemaking commissions generally cannot require utilities to reduce cost - of ...
... reduce the consolidated tax liability of the affiliated group . In the early 1980's , the IRS issued several private letter rulings in which it ruled that ratemaking commissions generally cannot require utilities to reduce cost - of ...
6. lappuse
... reduce the rates paid by ratepayers . Congress was also concerned that flow through of the tax incentives to ratepayers would decrease federal revenues . Statutory Provisions The In order to use the accelerated cost recovery system of ...
... reduce the rates paid by ratepayers . Congress was also concerned that flow through of the tax incentives to ratepayers would decrease federal revenues . Statutory Provisions The In order to use the accelerated cost recovery system of ...
7. lappuse
... reduce the reserve required under Code section 168 ( i ) ( 9 ) ( A ) ( ii ) to reflect the deferral of taxes caused by the excess of regulated tax expense over actual tax expense . The reserve is simply the product of the difference ...
... reduce the reserve required under Code section 168 ( i ) ( 9 ) ( A ) ( ii ) to reflect the deferral of taxes caused by the excess of regulated tax expense over actual tax expense . The reserve is simply the product of the difference ...
10. lappuse
... reduction in Federal income tax expense in computing the utility's cost of service . Under this method , current ... reduce the utility's rate base - which is generally the total amount of capital invested in the utility on which the ...
... reduction in Federal income tax expense in computing the utility's cost of service . Under this method , current ... reduce the utility's rate base - which is generally the total amount of capital invested in the utility on which the ...
16. lappuse
... reduction in Federal income tax expense in computing the utility's cost of service . Under this method , current operating ... reduce a utility's " rate base " -- generally the total amount of capital invested in the utility on which ...
... reduction in Federal income tax expense in computing the utility's cost of service . Under this method , current operating ... reduce a utility's " rate base " -- generally the total amount of capital invested in the utility on which ...
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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