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 43.
2. lappuse
... unregulated affiliates . Tax savings may result , for example , when the unregulated affiliate has net operating losses or qualifies for certain investment - based incentives , such as accelerated depreciation , that reduce the ...
... unregulated affiliates . Tax savings may result , for example , when the unregulated affiliate has net operating losses or qualifies for certain investment - based incentives , such as accelerated depreciation , that reduce the ...
7. lappuse
... unregulated affiliates . Those regulations provided that , to comply with the normalization requirements , a utility's ratemaking tax expense would have to be determined as though it filed a separate return for purposes of cost of ...
... unregulated affiliates . Those regulations provided that , to comply with the normalization requirements , a utility's ratemaking tax expense would have to be determined as though it filed a separate return for purposes of cost of ...
8. lappuse
... non - regulated areas . Public service commissions are justly vigilant in insulating ratepayers from the risks of unregulated subsidiary ventures of a regulated utility . Therefore , there is no need to to shift shift the tax ...
... non - regulated areas . Public service commissions are justly vigilant in insulating ratepayers from the risks of unregulated subsidiary ventures of a regulated utility . Therefore , there is no need to to shift shift the tax ...
9. lappuse
... 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 as telecommunications and ...
... 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 as telecommunications and ...
11. lappuse
... unregulated affiliates and treats the benefits of filing a consolidated tax return as a deferral , rather than a permanent reduction , of tax liability . The normalization requirements of the proposed regulations were similar to those ...
... unregulated affiliates and treats the benefits of filing a consolidated tax return as a deferral , rather than a permanent reduction , of tax liability . The normalization requirements of the proposed regulations were similar to those ...
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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