Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1978 - Administrative law |
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Page 178
NoTE E: Interest on tax refunds or deficiencies shall not be included in these
accounts but in account 419, Interest and ... This account shall include those
taxes other than income taxes which relate to utility operating income This
account shall ...
NoTE E: Interest on tax refunds or deficiencies shall not be included in these
accounts but in account 419, Interest and ... This account shall include those
taxes other than income taxes which relate to utility operating income This
account shall ...
Page 179
identification of tax effects (both positive and negative) relating to Utility Operating
Income (by department), Utility Plant Leased to Others and Other Utility Operating
Income. 409.2 Income taxes, other income and deductions. This account shall ...
identification of tax effects (both positive and negative) relating to Utility Operating
Income (by department), Utility Plant Leased to Others and Other Utility Operating
Income. 409.2 Income taxes, other income and deductions. This account shall ...
Page 185
identification of tax effects ( both posi - which relate to other income and detive
and negative ) relating to Utility ductions . Operating Income ... 2 Income taxes ,
other income and detaxes - Credit , utility operating income . ductions . This
account ...
identification of tax effects ( both posi - which relate to other income and detive
and negative ) relating to Utility ductions . Operating Income ... 2 Income taxes ,
other income and detaxes - Credit , utility operating income . ductions . This
account ...
Page 185
Operating Income ( by department ) , Utility Plant Leased to Others and Other
Utility Operating Income . 408 . 2 Taxes other than income taxes , other income
and deductions . This account shall include those taxes other than income taxes
...
Operating Income ( by department ) , Utility Plant Leased to Others and Other
Utility Operating Income . 408 . 2 Taxes other than income taxes , other income
and deductions . This account shall include those taxes other than income taxes
...
Page 295
NOTE B : Interest on tax refunds or deficiencies shall not be included in these
accounts but in account 419 , Interest ... This account shall include the amount of
those local , state and federal income taxes which relate to utility operating
income .
NOTE B : Interest on tax refunds or deficiencies shall not be included in these
accounts but in account 419 , Interest ... This account shall include the amount of
those local , state and federal income taxes which relate to utility operating
income .
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Common terms and phrases
accordance account shall include action additional adjustments agency agreement Amortization amount annual application appropriate approval authorized basis certificate changes charged Commission connection construction contract copies count credited customers debt depreciation designated determination direct Director distribution effect employees equal equipment Escrow Exhibit expenses facilities Federal field filed Form fuel gas plant Grade hearing held include the cost Income Taxes incurred installed instruction interest issued ITEMS labor land leased lines losses maintained maintenance materials means ment meter natural gas NOTE notice Office operating Order paragraph payment period person pipe pipeline prior producer proposed purchased pursuant reasonable received records regulations reports request reserves retired schedule securities showing specific statement station storage structures submitted supplies supporting testing thereof tion transportation units utility