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 55.
7. lappuse
... share of the tax savings attributable to the filing of a consolidated return . The I.R.S. held a public hearing in February of this year in which the proposed regulations were widely criticized by both the utility industry and by many ...
... share of the tax savings attributable to the filing of a consolidated return . The I.R.S. held a public hearing in February of this year in which the proposed regulations were widely criticized by both the utility industry and by many ...
10. lappuse
... share of actual taxes paid in the utility's cost of service . Under an alternative stand - alone approach , the ratemaking au- thority may determine the utility's tax expenses for purposes of setting rates as if it had filed a separate ...
... share of actual taxes paid in the utility's cost of service . Under an alternative stand - alone approach , the ratemaking au- thority may determine the utility's tax expenses for purposes of setting rates as if it had filed a separate ...
11. lappuse
... share of the affili- ate group's consolidated savings , but would have permitted them to do so . The proposed regulations specified a method based on the con- solidated return regulations for determining the utility's share of the ...
... share of the affili- ate group's consolidated savings , but would have permitted them to do so . The proposed regulations specified a method based on the con- solidated return regulations for determining the utility's share of the ...
12. lappuse
... share in the tax benefits associated with the losses of an unregulated affiliate , when the customers do not bear the burden of those losses . On March 29 , 1991 , the Office of Management and Budget in- formed the Treasury Department ...
... share in the tax benefits associated with the losses of an unregulated affiliate , when the customers do not bear the burden of those losses . On March 29 , 1991 , the Office of Management and Budget in- formed the Treasury Department ...
13. lappuse
... share in the benefits produced by consolidated tax savings through a rate base adjustment that reflects the time value benefit of the more rapid use of the unregulated affiliate's losses or excess credits made possible by the utility's ...
... share in the benefits produced by consolidated tax savings through a rate base adjustment that reflects the time value benefit of the more rapid use of the unregulated affiliate's losses or excess credits made possible by the utility's ...
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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