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.
7. lappuse
... regulations would address the use by public utilities of " effective tax rates " and " consolidated tax adjustments . " Those are procedures that have been used by some regulators in calculating utility income tax expense for ratemaking ...
... regulations would address the use by public utilities of " effective tax rates " and " consolidated tax adjustments . " Those are procedures that have been used by some regulators in calculating utility income tax expense for ratemaking ...
11. lappuse
... regulatory authorities to use a stand - alone approach . One of these rulings was issued to Contel , a utility doing business in Penn- sylvania . Notwithstanding this ruling , the Pennsylvania Public Útility Commission set Contel's ...
... regulatory authorities to use a stand - alone approach . One of these rulings was issued to Contel , a utility doing business in Penn- sylvania . Notwithstanding this ruling , the Pennsylvania Public Útility Commission set Contel's ...
12. lappuse
... regulations , along with a regulatory impact analysis of the costs and benefits of the rule and of any alternative regulatory approaches , for review by OMB before any final rule can be pub- lished in the Federal Register . The Treasury ...
... regulations , along with a regulatory impact analysis of the costs and benefits of the rule and of any alternative regulatory approaches , for review by OMB before any final rule can be pub- lished in the Federal Register . The Treasury ...
13. lappuse
... regulated utility as enabling the consolidated group to use the losses sooner than if the affiliate were to file its tax return on a stand - alone basis . We concluded that we should not attempt to prohibit regulatory commissions from ...
... regulated utility as enabling the consolidated group to use the losses sooner than if the affiliate were to file its tax return on a stand - alone basis . We concluded that we should not attempt to prohibit regulatory commissions from ...
18. lappuse
... regulatory treatment of three tax benefits : accelerated depreciation and investment tax credits claimed for public utility property and the 1986 reduction in corporate tax rates . Prior to the publication of the proposed regulations ...
... regulatory treatment of three tax benefits : accelerated depreciation and investment tax credits claimed for public utility property and the 1986 reduction in corporate tax rates . Prior to the publication of the proposed regulations ...
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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