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Applicability of the Normalization Requirements of the Internal Revenue Code to Consolidated Tax Savings Adjustments: Scheduled for a Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, on September 11, 1991 - Softcover
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Excerpt from Applicability of the Normalization Requirements of the Internal Revenue Code to Consolidated Tax Savings Adjustments: Scheduled for a Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, on September 11, 1991
This document,1 prepared by the staff of the Joint Committee on Taxation, provides a description and discussion of consolidated tax savings adjustments and the normalization requirements of the Internal Revenue Code. The Subcommittee on Select Revenue Measures of the House Committee on Ways and Means has scheduled a hearing on September 11, 1991, on the withdrawal by the Internal Revenue Service of its proposed regulations concerning the treatment of consolidated tax savings adjustments under the normalization requirements of the Internal Revenue Code.
The first part of this document is an overview. The second part provides a brief description of ratemaking for regulated public utilities (including the normalization and flow-through methods of accounting for Federal income taxes), the present-law normalization requirements under the Internal Revenue Code, and the present-law rules regarding consolidated income tax returns. The third part provides a more detailed description of consolidated tax savings adjustments. Part four discusses certain issues arising in connection with consolidated tax savings adjustments and the normalization requirements of the Internal Revenue Code.
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- PublisherForgotten Books
- Publication date2020
- ISBN 10 0243200641
- ISBN 13 9780243200641
- BindingPaperback
- LanguageEnglish
- Number of pages44
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Paperback. Condition: New. Print on Demand. This book expounds on the specifics of consolidated tax savings adjustments and Internal Revenue Code normalization requirements. The text provides a thorough breakdown of ratemaking for regulated public utilities, exploring the flow-through and normalization methods of accounting for federal income taxes. The author delves into the legislative history and regulatory framework surrounding normalization requirements, particularly those related to accelerated depreciation allowances. The book also examines the principles of consolidated income tax returns, including the prerequisites for filing, effects of election, and tax allocation methods. Through a comprehensive analysis of case studies, ruling letters, and judicial interpretations, the book offers valuable insights into the complexities of consolidated tax savings adjustments. Its exploration of the interplay between tax accounting and ratemaking sheds light on the ongoing debate between utilities, public utility commissions, and the Internal Revenue Service. By clarifying the intricacies of this subject matter, the book equips readers with a deeper understanding of the normalization requirements and their implications for public utilities. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Seller Inventory # 9780243200641_0
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Applicability of the Normalization Requirements of the Internal Revenue Code to Consolidated Tax Savings Adjustments: Scheduled for a Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, on September 11, 1991
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PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9780243200641
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Applicability of the Normalization Requirements of the Internal Revenue Code to Consolidated Tax Savings Adjustments: Scheduled for a Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, on September 11, 1991
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PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9780243200641
Quantity: 15 available