Description of H.R. 1150 (Utility Ratepayer Refund Act of 1989) And H.R. 2493 (Utility Customer Refund Act of 1989) : Scheduled for a Hearing Before the Committee On Ways And Means On October 4, 1989 Jcx-55-89
Description of H.R. 1150 (Utility Ratepayer Refund Act of 1989) And H.R. 2493 (Utility Customer Refund Act of 1989) : Scheduled for a Hearing Before the Committee On Ways And Means On October 4, 1989 Jcx-55-89
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In our eReader you can find the full English version of the book. Read Description of H.R. 1150 (Utility Ratepayer Refund Act of 1989) And H.R. 2493 (Utility Customer Refund Act of 1989) : Scheduled for a Hearing Before the Committee On Ways And Means On October 4, 1989 Jcx-55-89 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Description of H.R. 1150 (Utility Ratepayer Refund Act of 1989) And H.R. 2493 (Utility Customer Refund Act of 1989) : Scheduled for a Hearing Before the Committee On Ways And Means On October 4, 1989 Jcx-55-89
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The bill, in effect, would permit public utility commissions to flow through to utility rates the excess deferred tax reserve in any manner desired without violating the normalization requirements.
Effective Date The provisions of the bill would be effective as if the original requirements for the normalization of excess deferred tax reserves in the Tax Reform Act of 1986 had never been enacted.
2. H.R. 2493 (Utility Customer Refund Act of 1989) Explanation of Provisions H.R. 2493 would provide... that adjusted excess tax reserves could be flowed back no faster than the more rapid of whichever of the following methods would result in the more rapid reduction of such reserve: (1) ratable monthly amortization over a 36-month period, or (2) the average rate assumption method of present law. For purposes of the bill, the adjusted excess tax reserve means the balance of the excess deferred tax reserve (as defined in sec. 203(e) of the 1986 Act) as of January 1, 1991.
Effective Date The provisions of the bill would be effective for periods beginning on or after January 1, 1991.
What to read after Description of H.R. 1150 (Utility Ratepayer Refund Act of 1989) And H.R. 2493 (Utility Customer Refund Act of 1989) : Scheduled for a Hearing Before the Committee On Ways And Means On October 4, 1989 Jcx-55-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
The bill, in effect, would permit public utility commissions to flow through to utility rates the excess deferred tax reserve in any manner desired without violating the normalization requirements.
Effective Date The provisions of the bill would be effective as if the original requirements for the normalization of excess deferred tax reserves in the Tax Reform Act of 1986 had never been enacted.
2. H.R. 2493 (Utility Customer Refund Act of 1989) Explanation of Provisions H.R. 2493 would provide... that adjusted excess tax reserves could be flowed back no faster than the more rapid of whichever of the following methods would result in the more rapid reduction of such reserve: (1) ratable monthly amortization over a 36-month period, or (2) the average rate assumption method of present law. For purposes of the bill, the adjusted excess tax reserve means the balance of the excess deferred tax reserve (as defined in sec. 203(e) of the 1986 Act) as of January 1, 1991.
Effective Date The provisions of the bill would be effective for periods beginning on or after January 1, 1991.
What to read after Description of H.R. 1150 (Utility Ratepayer Refund Act of 1989) And H.R. 2493 (Utility Customer Refund Act of 1989) : Scheduled for a Hearing Before the Committee On Ways And Means On October 4, 1989 Jcx-55-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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