 | United States. Interstate Commerce Commission - 1978 - 990 halaman
...the taxpayer, use — 1 I ) in the case of public utility property (as defined in section 46(c)(3)(B) of the Internal Revenue Code of 1954). more than a...to accomplish a similar result by any other method. For purposes of establishing a taxpayer's cost of service, therefore, Congress directed Federal agencies... | |
 | United States. Interstate Commerce Commission - 1978 - 974 halaman
...in the case of nonpublic-utility property such as railroad property, use the investment tax credit "to reduce such taxpayer's Federal income taxes for...accomplish a similar result by any other method." UP cites a number of cases in attempting to show, that this congressional prohibition of flow-through... | |
 | 1972 - 1190 halaman
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 | 1967 - 1114 halaman
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 | United States - 1965 - 1110 halaman
...consent of the taxpayer, use — "(1) In the case of public utility property (as defined In section 46(c) (3) (B) of the Internal Revenue Code of 1954), more...of establishing the cost of service of the taxpayer § 39. Overpayment s of tax. For credit acainii the tax imposed bj thie subtitle for overpayment«... | |
 | United States. Civil Aeronautics Board - 1964 - 1156 halaman
...taxpayer shall, without the consent of the taxpayer, use [such credit allowed under section 38 of the code] to reduce such taxpayer's Federal income taxes...accomplish a similar result by any other method." я The report of the House Ways and Means Committee (H. Kept. No. 749, Sept 13 1963, accompanying HR... | |
 | United States. Internal Revenue Service - 1964 - 888 halaman
...of public utility property that these regulatory agencies are not, without the taxpayer's consent, for the purpose of establishing the cost of service of the taxpayer, to treat more than a proportionate part of an investment credit (determined with reference to the useful... | |
 | 1964 - 870 halaman
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Code, or (2) in the case of any other property, any credit against tax allowed by section 38 of such Code, to reduce such taxpayer's Federal Income taxes for the purpose of establishing the cost of service of the taxpayer or to accomplish a similar result... 
