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 160
... transitional rules . These details have been discussed in another portion of this program . B. Accounting Issues Retroactivity , basis reductions , complex transitional rules and a reduction in carryover and transitional credits used ...
... transitional rules . These details have been discussed in another portion of this program . B. Accounting Issues Retroactivity , basis reductions , complex transitional rules and a reduction in carryover and transitional credits used ...
Page 209
... transitional relief regardless of when such property is ultimately placed in service . The conference agreement , however , added an additional requirement for transitional relief . Under the final version of the Tax Reform Act of 1986 ...
... transitional relief regardless of when such property is ultimately placed in service . The conference agreement , however , added an additional requirement for transitional relief . Under the final version of the Tax Reform Act of 1986 ...
Page 214
... transitional rules , similar to the transitional rules for ACRS , which allow certain kinds of property placed in service after December 31 , 1985 , to qualify as " qualified ITC transitional property " . Thus , even if a taxpayer ...
... transitional rules , similar to the transitional rules for ACRS , which allow certain kinds of property placed in service after December 31 , 1985 , to qualify as " qualified ITC transitional property " . Thus , even if a taxpayer ...
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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