Applicability of the Normalization Requirements of the Internal Revenue Code to Consolidated Tax Savings Adjustments: Scheduled for a Hearing Before ... on Ways and Means, on September 11, 1991 - Softcover

Inhaltsangabe

Excerpt from Applicability of the Normalization Requirements of the Internal Revenue Code to Consolidated Tax Savings Adjustments: Scheduled for a Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, on September 11, 1991

This document,1 prepared by the staff of the Joint Committee on Taxation, provides a description and discussion of consolidated tax savings adjustments and the normalization requirements of the Internal Revenue Code. The Subcommittee on Select Revenue Measures of the House Committee on Ways and Means has scheduled a hearing on September 11, 1991, on the withdrawal by the Internal Revenue Service of its proposed regulations concerning the treatment of consolidated tax savings adjustments under the normalization requirements of the Internal Revenue Code.

The first part of this document is an overview. The second part provides a brief description of ratemaking for regulated public utilities (including the normalization and flow-through methods of accounting for Federal income taxes), the present-law normalization requirements under the Internal Revenue Code, and the present-law rules regarding consolidated income tax returns. The third part provides a more detailed description of consolidated tax savings adjustments. Part four discusses certain issues arising in connection with consolidated tax savings adjustments and the normalization requirements of the Internal Revenue Code.

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