Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property

Document ID: IRS-2005-0119-0001
Document Type: Proposed Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E5-07583
CFR Citation: 26 CFR 1
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Details Information

Received Date: December 21 2005, at 07:04 AM Eastern Standard Time
Start-End Page: 75762 - 75765
Comment Start Date: December 21 2005, at 12:00 AM Eastern Standard Time
Comment Due Date: March 21 2006, at 11:59 PM Eastern Standard Time

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