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Page 159
C. Ratemaking issues 1 ) Statutory deferred taxes must be provided at the tax rate in effect for the period in which the 2 ) depreciation timing difference originates-- 40 percent in 1987 and 34 percent in 1988 and later years .
C. Ratemaking issues 1 ) Statutory deferred taxes must be provided at the tax rate in effect for the period in which the 2 ) depreciation timing difference originates-- 40 percent in 1987 and 34 percent in 1988 and later years .
Page 168
Tax Rate Reduction Under the Act , the maximum corporate income tax rate is reduced from 46 percent to 34 percent . The Act does retain graduated rates for income under $ 75,000 . The first $ 50,000 of taxable income is taxed at a rate ...
Tax Rate Reduction Under the Act , the maximum corporate income tax rate is reduced from 46 percent to 34 percent . The Act does retain graduated rates for income under $ 75,000 . The first $ 50,000 of taxable income is taxed at a rate ...
Page 171
Under the Act , the investment tax credit allowable for unused investment tax credit carryovers is reduced by 35 percent . The reduction in investment tax credit carryovers is phased - in with the corporate rate reduction .
Under the Act , the investment tax credit allowable for unused investment tax credit carryovers is reduced by 35 percent . The reduction in investment tax credit carryovers is phased - in with the corporate rate reduction .
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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 |