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Page 173
taxable income with certain adjustments plus preference items . The tax rate is 20 percent , and there is an exemption amount of $ 40,000 , which is phased out at the rate of 25 cents per dollar for alternative minimum taxable income in ...
taxable income with certain adjustments plus preference items . The tax rate is 20 percent , and there is an exemption amount of $ 40,000 , which is phased out at the rate of 25 cents per dollar for alternative minimum taxable income in ...
Page 222
Finally , the Act provides that , in computing the amount of the tax adjustment for excess accelerated depreci- ation on post - 1986 ACRS property , a corporation is allowed to " net " the excess of alternative minimum tax depreciation ...
Finally , the Act provides that , in computing the amount of the tax adjustment for excess accelerated depreci- ation on post - 1986 ACRS property , a corporation is allowed to " net " the excess of alternative minimum tax depreciation ...
Page 223
Adjustment on Adjusted Current Earnings . For taxable years beginning after December 31 , 1989 , the tax adjustment on book income will be replaced by a new tax adjustment on " adjusted current earnings " . For taxable years in which ...
Adjustment on Adjusted Current Earnings . For taxable years beginning after December 31 , 1989 , the tax adjustment on book income will be replaced by a new tax adjustment on " adjusted current earnings " . For taxable years in which ...
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accounting ACRS actions addition adjustment airline allowed alternative minimum amount antitrust apply AT&T basis believe benefits BOCs capacity capital charges cogeneration Commission companies competition Computer construction consumers continue contract corporate cost Court customers decision deferred demand depreciation deregulation determine discussion economic effect electric equipment estimated example excess existing expense facilities federal final forces future income tax increased industry interest investment Iowa issues less liability limited major method million minimum tax natural gas operating percent period pipeline placed plant practices present prior problems production protect purchase question reasonable reduced regulation regulatory reserve result retirement rules serve significant standard supply Tax Reform Act taxable telecommunications telephone transitional United utility vintage
Bibliographic information
| Title | Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26 |
| Contributors | Iowa State University. Engineering Extension Service, Iowa State University. Industrial Engineering Department |
| Publisher | Iowa State University., 1987 |
| Original from | the University of Michigan |
| Digitized | 26 Aug 2006 |
| Export Citation | BiBTeX EndNote RefMan |