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
... utility's current tax expense . Continental Telephone Co. , of Pennsylvania v . Pennsylvania Public Utilities Commission , 548 A. 2d . 344 ( Pa . Commw . 1988 ) . The IRS subsequently withdrew letter rulings it had issued and opened a ...
... utility's current tax expense . Continental Telephone Co. , of Pennsylvania v . Pennsylvania Public Utilities Commission , 548 A. 2d . 344 ( Pa . Commw . 1988 ) . The IRS subsequently withdrew letter rulings it had issued and opened a ...
5. lappuse
... utility's rate base by the amount of the tax saving realized by the utility from filing a consolidated federal income tax return with non - regulated affiliated corporations . Implementation of that portion of the proposed regulations ...
... utility's rate base by the amount of the tax saving realized by the utility from filing a consolidated federal income tax return with non - regulated affiliated corporations . Implementation of that portion of the proposed regulations ...
7. lappuse
... utility companies filing consolidated federal income tax returns with their unregulated affiliates . Those regulations provided that , to comply with the normalization requirements , a utility's ratemaking tax expense would have to be ...
... utility companies filing consolidated federal income tax returns with their unregulated affiliates . Those regulations provided that , to comply with the normalization requirements , a utility's ratemaking tax expense would have to be ...
9. lappuse
... utility rates generally are set under State law to compen- sate the utility for the costs of providing utility services and to pro- vide the utility's bondholders and shareholders with a fair return on the capital they invest in utility ...
... utility rates generally are set under State law to compen- sate the utility for the costs of providing utility services and to pro- vide the utility's bondholders and shareholders with a fair return on the capital they invest in utility ...
10. lappuse
... utility to be able to use accelerated depre- ciation on public utility property , regulators must calculate the utility's cost of service in a manner that permits the utility to col- lect from customers an amount for tax expense that ...
... utility to be able to use accelerated depre- ciation on public utility property , regulators must calculate the utility's cost of service in a manner that permits the utility to col- lect from customers an amount for tax expense that ...
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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