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.
2. lappuse
... violation occurs when a ratemaking commission requires a utility to reduce rates to reflect the tax savings that ... violating the Internal Revenue Code's normalization requirements . In 1988 , however , the Commonwealth Court of ...
... violation occurs when a ratemaking commission requires a utility to reduce rates to reflect the tax savings that ... violating the Internal Revenue Code's normalization requirements . In 1988 , however , the Commonwealth Court of ...
10. lappuse
... violation of the nor- malization rules of the code for regulators to reduce the utility's rate base - which is generally the total amount of capital invested in the utility on which the stockholders and bondholders are al- lowed to earn ...
... violation of the nor- malization rules of the code for regulators to reduce the utility's rate base - which is generally the total amount of capital invested in the utility on which the stockholders and bondholders are al- lowed to earn ...
11. lappuse
... violation of the normalization rules if it followed the commission's orders . Subsequent to the Pennsylvania court's decision , decisionmakers at the Internal Reve- nue Service and the Treasury were forced to consider whether to ...
... violation of the normalization rules if it followed the commission's orders . Subsequent to the Pennsylvania court's decision , decisionmakers at the Internal Reve- nue Service and the Treasury were forced to consider whether to ...
16. lappuse
... violation of the normalization rules of the Code for regulators to reduce a utility's " rate base " -- generally the total amount of capital invested in the utility on which stockholders and bondholders are allowed to earn a return ...
... violation of the normalization rules of the Code for regulators to reduce a utility's " rate base " -- generally the total amount of capital invested in the utility on which stockholders and bondholders are allowed to earn a return ...
18. lappuse
... violate the statutory normalization rules . In sections 168 ( e ) ( 3 ) ( C ) ( which later became section 168 ( i ) ... violated the new statutory " consistency requirement , " and authorized Treasury to prescribe by regulation other ...
... violate the statutory normalization rules . In sections 168 ( e ) ( 3 ) ( C ) ( which later became section 168 ( i ) ... violated the new statutory " consistency requirement , " and authorized Treasury to prescribe by regulation other ...
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