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Page 170
In addition , it applies a special nor- malization rule to excess tax reserves resulting from the reduction of the corporate tax rate from 46 per- cent . These excess reserves may not be reduced more rapidly or to a greater extent than ...
In addition , it applies a special nor- malization rule to excess tax reserves resulting from the reduction of the corporate tax rate from 46 per- cent . These excess reserves may not be reduced more rapidly or to a greater extent than ...
Page 211
O O Additions and tractors ) , and nuclear fuel assem- blies . ... The Tax Reform Act of 1986 provides that the recovery period for any addition or improvement to real or personal property begins on the later of ( 1 ) the date on which ...
O O Additions and tractors ) , and nuclear fuel assem- blies . ... The Tax Reform Act of 1986 provides that the recovery period for any addition or improvement to real or personal property begins on the later of ( 1 ) the date on which ...
Page 295
In addition , the lower tax rate will result in less deferred taxes , a significant source of internally - generated funds for most water utilities in the past . External funding will be required to replace this lost " cost - free ...
In addition , the lower tax rate will result in less deferred taxes , a significant source of internally - generated funds for most water utilities in the past . External funding will be required to replace this lost " cost - free ...
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