Rapid Amortization in Regulated Industries: Hearings Before the Subcommittee on Antitrust and Monopoly of the Committee on the Judiciary, United States Senate, Eighty-fifth Congress, First Session, Pursuant to S. Res. 57, Parte2U.S. Government Printing Office, 1957 - 1289 páginas |
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Página 11
... matter of the committee's present investigation . I think this situation raises the question as to whether the granting of accelerated amortization certificates to industries with guaranteed profits makes it easier for such favored ...
... matter of the committee's present investigation . I think this situation raises the question as to whether the granting of accelerated amortization certificates to industries with guaranteed profits makes it easier for such favored ...
Página 54
... matter how the matter is viewed , this fact remains : The electric utility companies will profit - in excess of the reasonable profits allowed them by law- in an amount in excess of $ 2,800 million , unless the Federal Power Commission ...
... matter how the matter is viewed , this fact remains : The electric utility companies will profit - in excess of the reasonable profits allowed them by law- in an amount in excess of $ 2,800 million , unless the Federal Power Commission ...
Página 58
... matter of Treatment of Federal Income Taxes as Affected by Accelerated Amortization . Inquiry is made of the Commission's intentions as to issuance of accounting rules applicable to electric utilities in the matter of taxes related to ...
... matter of Treatment of Federal Income Taxes as Affected by Accelerated Amortization . Inquiry is made of the Commission's intentions as to issuance of accounting rules applicable to electric utilities in the matter of taxes related to ...
Página 65
... matter would be to follow long- established precedent and order the electric and other utilities to deduct all depreciation , accelerated as well as normal , from the plant account so that the rate base would reflect facts rather than ...
... matter would be to follow long- established precedent and order the electric and other utilities to deduct all depreciation , accelerated as well as normal , from the plant account so that the rate base would reflect facts rather than ...
Página 66
... matter of law , been amended by the Congress by the passage of section 167 of the Internal Revenue Code . Since regulatory bodies have long held that actual taxes are an expense to a utility , deductible before the computation of what ...
... matter of law , been amended by the Congress by the passage of section 167 of the Internal Revenue Code . Since regulatory bodies have long held that actual taxes are an expense to a utility , deductible before the computation of what ...
Términos y frases comunes
AANDAHL accelerated amortization accounting amount applications April benefits Cabinet Gorge Cabinet Gorge Dam capacity Chairman committee Congress construction consumers COSDON cost criteria December 31 Defense Mobilization deferred taxes depreciation Ebasco electric power electric utilities ELLIS ENGLISH expansion goal facilities fast tax writeoff Federal Power Act Federal Power Commission filed Flemming Government granted GRAY hearing Hells Canyon Dam Idaho Power Idaho Power Co income taxes industry interest Internal Revenue investment issuance issued KENDALL kilowatts KUYKENDALL letter license matter McDONALD million Northwest NORWOOD Office of Defense percent plant Power & Light power companies press release public power question RADIN RAINWATER recommended record requirements Secretary SEATON Senator CARROLL Senator DIRKSEN Senator KEFAUVER Senator O'MAHONEY Senator WILEY Sherman Adams Snake River staff statement subsidy tax amortization certificates tax savings taxpayers tion Washington Water Power White House WYCKOFF
Pasajes populares
Página 52 - All rates and charges made, demanded, or received by any public utility for or in connection with the transmission or sale of electric energy subject to the jurisdiction of the Commission, and all rules and regulations affecting or pertaining to such rates or charges shall be just and reasonable, and any such rate or charge that is not just and reasonable is hereby declared to be unlawful.
Página 776 - War in pursuance of the provisions of the said section fourteen, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be punished by a fine not exceeding twentyfive hundred dollars nor less than five hundred dollars, or by imprisonment (in the case of a natural person) not exceeding one year, or by both such punishments, in the discretion of the court.
Página 489 - So far as is consistent with proper operation of the project, the Licensee shall allow the public free access, to a reasonable extent, to project waters and adjacent project lands owned by the Licensee for the purpose of full public utilization of such lands and waters for navigation and for outdoor recreational purposes, including fishing and hunting: Provided.
Página 775 - That such structures may be built under authority of the legislature of a State across rivers and other waterways the navigable portions of which lie wholly within the limits of a single State, provided the location and plans thereof are submitted to and approved by the Chief of Engineers...
Página 173 - President as compensation to the taxpayer for the unamortized cost of the emergency facility made because — (A) A contract with the United States involving the use of the facility has been terminated by its terms or by cancellation, or (B) The taxpayer had reasonable ground (either from provisions of a contract with the United States involving the use of...
Página 173 - In the case of property held by one person for life with remainder to another person, the deduction under this section shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant.
Página 172 - Emergency facility" means any facility, land, building, machinery or equipment, or any part thereof, the construction, reconstruction, erection, installation or acquisition of which was completed after December 31, 1949, and with respect to which a Necessity Certificate has been made. (b) "Emergency period...
Página 33 - ... (1) There shall be included only so much of the amount otherwise constituting such adjusted basis as Is properly attributable to such construction, reconstruction, erection, installation, or acquisition after December 31, 1939, as either the Secretary of War or the Secretary of the Navy has certified as necessary In the Interest of national defense during the emergency period...
Página 489 - The installation of gages, the ratings of said stream or streams, and the determination of the flow thereof, shall be under the supervision of, or in cooperation with, the District Engineer of the United States Geological Survey having charge of stream-gaging operations in the region of said project, and the Licensee shall advance to the...
Página 491 - In the event the project is taken over by the United States upon the termination of the license as provided in Section 14 of the Federal Power Act, or is transferred to...