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 208
... prior to the applicable placed - in - service deadline for ACRS transitional property ( see p . infra ) , the taxpayer may depreciate the property using the ACRS classifications and rates under prior law , even though the property is ...
... prior to the applicable placed - in - service deadline for ACRS transitional property ( see p . infra ) , the taxpayer may depreciate the property using the ACRS classifications and rates under prior law , even though the property is ...
Page 212
... prior tax law which require public utilities to use the normalization method of accounting for the tax benefits of accelerated depreciation on all assets placed in service prior to January 1 , 1987 ( see IRC ยงยง 167 ( 1 ) and 168 ( e ) ...
... prior tax law which require public utilities to use the normalization method of accounting for the tax benefits of accelerated depreciation on all assets placed in service prior to January 1 , 1987 ( see IRC ยงยง 167 ( 1 ) and 168 ( e ) ...
Page 216
... prior to January 1 , 1986 ; and ( 2 ) the new nuclear plant was placed in service prior to January 1 , 1991 . Reduction of ITC Carry forward Credits . For tax years beginning after July 1 , 1987 , the Tax Reform Act of 1986 provides for ...
... prior to January 1 , 1986 ; and ( 2 ) the new nuclear plant was placed in service prior to January 1 , 1991 . Reduction of ITC Carry forward Credits . For tax years beginning after July 1 , 1987 , the Tax Reform Act of 1986 provides for ...
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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