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Applicability of the Normalization Requirements of the Internal Revenue Code to Consolidated Tax Savings Adjustments: Scheduled for a Hearing Before ... on Ways and Means, on September 11, 1991 - Softcover

 
9780243200641: Applicability of the Normalization Requirements of the Internal Revenue Code to Consolidated Tax Savings Adjustments: Scheduled for a Hearing Before ... on Ways and Means, on September 11, 1991

Synopsis

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.

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U. S. Committee on Ways and Means
Published by Forgotten Books, 2018
ISBN 10: 0243200641 ISBN 13: 9780243200641
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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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U. S. Committee on Ways and Means
Published by Forgotten Books, 2018
ISBN 10: 0243200641 ISBN 13: 9780243200641
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PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9780243200641

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U. S. Committee on Ways and Means
Published by Forgotten Books, 2018
ISBN 10: 0243200641 ISBN 13: 9780243200641
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PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9780243200641

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