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 54.
8. lappuse
... shareholders who have borne the risk of the investment . Shifting those benefits away from shareholders would clearly increase the costs to public utilities of capital formation . Important federal tax policies are served when the ...
... shareholders who have borne the risk of the investment . Shifting those benefits away from shareholders would clearly increase the costs to public utilities of capital formation . Important federal tax policies are served when the ...
9. lappuse
... shareholders with a fair return on the capital they invest in utility assets . The cost of service com- ponent of rates is based on the operating costs incurred by the util- ity during the year , including depreciation and Federal ...
... shareholders with a fair return on the capital they invest in utility assets . The cost of service com- ponent of rates is based on the operating costs incurred by the util- ity during the year , including depreciation and Federal ...
15. lappuse
... shareholders with a fair return on the capital they invest in utility assets . The " cost of service " component of rates is based on the operating costs incurred by the utility during the year ( such as fuel , salaries , postage , etc ...
... shareholders with a fair return on the capital they invest in utility assets . The " cost of service " component of rates is based on the operating costs incurred by the utility during the year ( such as fuel , salaries , postage , etc ...
25. lappuse
... shareholders would be subsidizing the cost of the service provided by the utility . For this reason , the proposed regulations held that the current tax expense of the utility should be calculated as if it had filed a separate return ...
... shareholders would be subsidizing the cost of the service provided by the utility . For this reason , the proposed regulations held that the current tax expense of the utility should be calculated as if it had filed a separate return ...
45. lappuse
... shareholders , not by customers , and many are essential energy - related services which need to con- tinue . The success of these nonregulated companies , some of which incur economic losses in their early years , is , obviously ...
... shareholders , not by customers , and many are essential energy - related services which need to con- tinue . The success of these nonregulated companies , some of which incur economic losses in their early years , is , obviously ...
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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