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 |
No grāmatas satura
1.–5. rezultāts no 54.
6. lappuse
... respect to the public utility property differs from the amount that would be > allowable as a deduction under the ... respect to the other two such items and with respect to the rate base and cost of service . I.R.S. Notice 89-63 In ...
... respect to the public utility property differs from the amount that would be > allowable as a deduction under the ... respect to the other two such items and with respect to the rate base and cost of service . I.R.S. Notice 89-63 In ...
10. lappuse
... respect to the regulatory treatment of three tax benefits - ac- celerated depreciation , and investment tax credits claimed for public utility property , and the 1986 reduction in corporate tax rates . Prior to the publication of the ...
... respect to the regulatory treatment of three tax benefits - ac- celerated depreciation , and investment tax credits claimed for public utility property , and the 1986 reduction in corporate tax rates . Prior to the publication of the ...
13. lappuse
... congressional policy . Mr. Chairman , if Congress wishes to limit State regulatory com- missions ' discretion with respect to their treatment of consolidated tax losses by specifying normalization or other ratemaking treat- ment 13.
... congressional policy . Mr. Chairman , if Congress wishes to limit State regulatory com- missions ' discretion with respect to their treatment of consolidated tax losses by specifying normalization or other ratemaking treat- ment 13.
17. lappuse
... respect to public utility property . In 1981 , in connection with the adoption of the ACRS system of depreciation , Congress extended the normalization rules to all utilities by repealing the 1969 grandfather rules . In 1982 , Congress ...
... respect to public utility property . In 1981 , in connection with the adoption of the ACRS system of depreciation , Congress extended the normalization rules to all utilities by repealing the 1969 grandfather rules . In 1982 , Congress ...
18. lappuse
... respect to the 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 ...
... respect to the 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 ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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