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Full-Text Articles in Law
Administrative Law-Rate-Making-Authority Of Fpc To Limit Rate Of Return On Tax Reserves Resulting From Liberalized Depreciation, Harry T. Edwards
Administrative Law-Rate-Making-Authority Of Fpc To Limit Rate Of Return On Tax Reserves Resulting From Liberalized Depreciation, Harry T. Edwards
Michigan Law Review
Plaintiff, a natural gas pipeline company, filed a petition for review of a Federal Power Commission ruling in a rate proceeding under section 4(e) of the Natural Gas Act. Plaintiff argued that Congress did not intend tax deferrals arising from liberalized depreciation to be shared by producers and consumers and that, consequently, accumulated tax reserves should be included in the company's rate base at an ordinary rate of return. The FPC ruled that the petitioner could include its tax reserves in the rate base, but that the rate of return on the reserves would be limited to one and one-half …
The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs
The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs
Villanova Law Review
No abstract provided.