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.
2. lappuse
... TAX SAVINGS UNDER THE NORMALIZATION REQUIREMENTS OF THE INTERNAL REVENUE ... expense . Continental Telephone Co. , of Pennsylvania v . Pennsylvania ... tax savings . The IRS issued its proposed regulations on the issue in November 1990 ...
... TAX SAVINGS UNDER THE NORMALIZATION REQUIREMENTS OF THE INTERNAL REVENUE ... expense . Continental Telephone Co. , of Pennsylvania v . Pennsylvania ... tax savings . The IRS issued its proposed regulations on the issue in November 1990 ...
5. lappuse
... Tax Savings Under the Normalization Requirements of the Internal Revenue Code September 11 , 1991 Mr. Chairman , at ... expense permits a regulated utility to include in its current cost of service an income tax expense higher than that ...
... Tax Savings Under the Normalization Requirements of the Internal Revenue Code September 11 , 1991 Mr. Chairman , at ... expense permits a regulated utility to include in its current cost of service an income tax expense higher than that ...
6. lappuse
... tax purposes or not had available other tax incentives or other tax benefits . The normalization method of ... expense for purposes of establishing its cost of service for ratemaking purposes and reflecting results in its regulated books of ( ...
... tax purposes or not had available other tax incentives or other tax benefits . The normalization method of ... expense for purposes of establishing its cost of service for ratemaking purposes and reflecting results in its regulated books of ( ...
7. lappuse
... tax rates " and " consolidated tax adjustments . " Those are procedures that have been used by some regulators in calculating utility income tax expense for ratemaking purposes , which take into consideration the tax deductions and the tax ...
... tax rates " and " consolidated tax adjustments . " Those are procedures that have been used by some regulators in calculating utility income tax expense for ratemaking purposes , which take into consideration the tax deductions and the tax ...
10. lappuse
... 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 utility cus- tomers . A second way normalization ...
... 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 utility cus- tomers . A second way normalization ...
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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