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 2
... received a number of complaints that a large number of tax amortization certificates have been issued to large business to the prejudice of small business generally . Small business has not been receiving its just share , they claim ...
... received a number of complaints that a large number of tax amortization certificates have been issued to large business to the prejudice of small business generally . Small business has not been receiving its just share , they claim ...
Página 49
... received from certificates already granted to electric utilities is attached hereto as exhibit A. This analysis indi- cates that the total benefits accruing to the commercial electric corporations from the certificates will total over ...
... received from certificates already granted to electric utilities is attached hereto as exhibit A. This analysis indi- cates that the total benefits accruing to the commercial electric corporations from the certificates will total over ...
Página 52
... received , nor can it base its opinion upon fictitious expenses , whether those are expenses of income taxes or coal purchases . In its rate- making a regulatory body must consider the actual facts and not hypothetical , nonexistent ...
... received , nor can it base its opinion upon fictitious expenses , whether those are expenses of income taxes or coal purchases . In its rate- making a regulatory body must consider the actual facts and not hypothetical , nonexistent ...
Página 53
... received certificates of accelerated amortization . The question of accounting changes is secondary to the problem of pro- tecting the public from overcharges . Despite this , if proposed changes in ac- counting do not reflect the full ...
... received certificates of accelerated amortization . The question of accounting changes is secondary to the problem of pro- tecting the public from overcharges . Despite this , if proposed changes in ac- counting do not reflect the full ...
Página 84
... received by the 5 wealthiest States during 1955 by way of taxes and otherwise , and the returns received by the 5 wealthiest corporations of the United States , we have an illustration of what concentration of economic power has done ...
... received by the 5 wealthiest States during 1955 by way of taxes and otherwise , and the returns received by the 5 wealthiest corporations of the United States , we have an illustration of what concentration of economic power has done ...
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...