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" But the fact that it is the federal corporate income tax for which deduction is made, must be taken into consideration in determining what rate of return shall be deemed fair. For under... "
Commission Leaflets: Recent Commission Orders, Rulings and Decisions from ... - Página 275
por American Telephone and Telegraph Company. Bureau of Commission Research. Legal Dept - 1926
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Annual Report of the Public Service Commission, Volume 1

New York (State). Public Service Commission - 1923 - 402 páginas
...determining what rate of return shall be deemed fair. For under section 216 (Act of February 24, 1919) the stockholder does not include in the income on...therefore in effect part of the return on the investment." This indicates that while Federal corporate income tax must be taken into consideration in fixing the...
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The Bulletin of the National Tax Association, Volumes 7-8

National Tax Association - 1922 - 622 páginas
...which would be payable if a fair return were earned are appropriate deductions. There is no difference in this respect between state and federal taxes or...therefore, in effect, part of the return on the investment" It will be observed that the court specifically classifies taxes as operating expenses and holds that...
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Public Utilities Reports

1922 - 1010 páginas
...be taken into consideration in determining what rate of return shall be deemed fair. For, under § 216, the stockholder does not include in the income...is, therefore, in effect, part of the return on the investment.8 • It is ditlicult to see how, on the facts presented, so large a sum as $16,254 could...
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Public Utilities Reports, Volume 4

Henry Clifford Spurr, Ellsworth Nichols - 1922 - 1016 páginas
...be taken into consideration in determining what rate of return shall be deemed fair. For, under § 216, the stockholder does not include in the income...is, therefore, in effect, part of the return on the investment.8 • It is difficult to see how, on the facts presented, so large a sum as $16,254 could...
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The State Department Reports of the State of New York, Volume 28,Edições 190-201

New York (State) - 1923 - 812 páginas
...determining what rate of return shall be deemed fair. For under section 216 (Act of February 24, 1919) the stockholder does not include in the income on...therefore in effect part of the return on the investment." This indicates that while Federal corporate income tax must be taken into consideration in fixing the...
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Legislative Document, Volume 15

New York (State). Legislature - 1923 - 738 páginas
...determining what rate of return shall be deemed fair. For under section 216 (Act of February 24, 1919) the stockholder does not include in the income on...therefore in effect part of the return on the investment." This indicates that while Federal corporate income tax must be taken into consideration in fixing the...
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Opinions and Orders, Volume 4

Illinois Commerce Commission - 1925 - 808 páginas
...taxes or between income taxes and others. But the fact that it is the Federal corporate income tax from which deduction is made must be taken into consideration...investment for the year 1920 is $25,714; for the year 1921. $21.763, and for the year 1922, $29,280 and for the year 1924, $29,299, or an average annual return...
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Decisions, Volume 7

Pennsylvania Public Utility Commission - 1926 - 814 páginas
...deduction is made must be taken into consideration in determining what rate of return shall be declared fair. For under Section 216 the stockholder does not...in effect, part of the return on the investment." In the Valuation Case there was no necessity for the Commission to determine the extent' to which the...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 1510 páginas
...which would be payable if a fair return were earned are appropriate deductions. There is no difference in this respect between state and federal taxes, or...therefore, in effect, part of the return on the investment 34 [Former Procedure] The regulations applicable under prior laws will be found in Income Tax Procedure,...
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Opinions and Decisions of the Public Service Commission of Wisconsin, Volume 12

Public Service Commission of Wisconsin - 1937 - 762 páginas
...rate of return shall be deemed fair. For .... the stockholder does not include in the income on which normal Federal tax is payable dividends received from...therefore, in effect, part of the return on the investment, (p. 399) In the Barron County Telephone Company Case, U — 4136, (4 PSC of W. 160 at 186), the Commission...
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