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 100.
6. lappuse
... tax incentives or other tax benefits . The normalization method of accounting for federal income tax purposes was first provided by the Tax Reform Act of 1969 . The purpose of normalization was to insure that tax incentives to regulated ...
... tax incentives or other tax benefits . The normalization method of accounting for federal income tax purposes was first provided by the Tax Reform Act of 1969 . The purpose of normalization was to insure that tax incentives to regulated ...
8. lappuse
... tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders who have borne the risk of the investment . Shifting those benefits away from shareholders would clearly increase the costs to public ...
... tax savings . The tax characteristics consolidation properly should benefit benefit the shareholders who have borne the risk of the investment . Shifting those benefits away from shareholders would clearly increase the costs to public ...
9. lappuse
... tax benefits from their unregulated operations from State to State , or even on a consolidated basis . This not only disrupts individual operations , but adversely af- fects our competitiveness in high risk ventures in industries such ...
... tax benefits from their unregulated operations from State to State , or even on a consolidated basis . This not only disrupts individual operations , but adversely af- fects our competitiveness in high risk ventures in industries such ...
10. lappuse
... benefits as a current reduction in Federal income tax expense in computing the utility's cost of service . Under this method , current operating expenses are reduced and the Federal tax benefit is immediately flowed through to current ...
... benefits as a current reduction in Federal income tax expense in computing the utility's cost of service . Under this method , current operating expenses are reduced and the Federal tax benefit is immediately flowed through to current ...
18. lappuse
... 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 concerning consolidated tax ...
... 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 concerning consolidated tax ...
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