Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26Iowa State University., 1987 |
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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 220
... income . After certain adjustments , the resulting amount , known as alternative minimum taxable income ( AMTI ) , is reduced by an exemption amount and is subject to tax at a 20 % rate . The exemption amount of $ 40,000 , is reduced ...
... income . After certain adjustments , the resulting amount , known as alternative minimum taxable income ( AMTI ) , is reduced by an exemption amount and is subject to tax at a 20 % rate . The exemption amount of $ 40,000 , is reduced ...
Page 222
... Income Adjustment . The Tax Reform Act of 1986 treats as a tax adjustment one - half of the amount by which the adjusted gross book income ( i.e. , net book income plus Federal and foreign taxes ) , of the cor- poration exceeds its ...
... Income Adjustment . The Tax Reform Act of 1986 treats as a tax adjustment one - half of the amount by which the adjusted gross book income ( i.e. , net book income plus Federal and foreign taxes ) , of the cor- poration exceeds its ...
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accounting ACRS addition adjustment airline allocation allowed alternative minimum tax amount antitrust laws assets AT&T basis benefits BOCs bypass capital recovery carriers cogeneration Commission competition competitors Computer construction consumers corporate income tax cost Court customers December 31 deferred tax depreciation reserve deregulation effect Enron equipment estimated expense facilities federal FERC future impact increased industry inside wire interexchange investment tax credit Iowa State Regulatory issues long distance megawatts method million monopoly natural gas natural monopoly Northern Natural obsolescence operating percent pipeline placed in service plant problems production protect public utility purchase PURPA rate base rate-of-return regulation reduced regular corporate income regulation reserve result retirement revenue SCANA significant social contract supra note survivor curves switching tax liability tax rate Tax Reform Act taxpayer telecommunications telephone companies Texas Transco transitional rules transmission utility's vintage