Description of Tax Bills (S. 169, S. 532, S. 791, S. 721, S. 979, and S. 1382): Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on June 26, 1981U.S. Government Printing Office, 1981 - 19 pages |
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Common terms and phrases
abate or control air or water amortization apply to obligations atmospheric pollution bill would apply boat crew members Bonds for Pollution certified pollution control Code section 169 Control or Waste cost date The provisions December 31 deduction depreciation derived from services Effective date exempt for purposes Expensing of Pollu facilities Code sec Federal area FICA fishing boat crew hazardous waste including solid income derived industrial development bonds Interest on Obligations Internal Revenue Service itemized deduction Marion County materials or heat obligations issued paid or incurred percent plant pollution control facilities pollution or contamination Portsmouth Naval Shipyard present value prevent the creation proposed regulations purposes of FUTA requirements residents or domiciliaries Revenue effect services performed Shipyard by Individuals solid waste disposal tax-exempt industrial development tion Control Facilities trade or business Treasury Regulations volunteer fire department Waste Disposal Act waste disposal facilities water or atmospheric water pollution control Wayne Township
Popular passages
Page 5 - ... treatment plant, or air pollution control facility and other discarded material, including solid, liquid, semisolid, or contained gaseous material resulting from industrial, commercial, mining, and agricultural operations, and from community activities, but does not include solid or dissolved material in domestic sewage, or solid or dissolved materials in irrigation return, flows or industrial discharges which are point sources subject to permits under section 402 of the Federal Water Pollution...
Page 7 - Federal certifying authority as having been constructed, reconstructed, erected, or acquired in conformity with the State program or requirements for abatement or control of water or atmospheric pollution or contamination...
Page 5 - solid waste'' means any garbage, refuse, sludge from a waste treatment plant, water supply treatment plant, or air pollution control facility and other discarded material, including solid, liquid, semisolid, or contained gaseous material resulting from industrial, commercial, mining, and agricultural operations, and from community activities, but does not include solid or dissolved...
Page 7 - certified pollution control facility" means a new identifiable treatment facility which is used, in connection with a plant or other property in operation before January 1, 1976, to abate or control water or atmospheric pollution or contamination by removing, altering, disposing, storing, or preventing the creation or emission of pollutants, contaminants, wastes, or heat and which...
Page 13 - ... in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals.
Page 5 - ... materials resulting from industrial, commercial, and agricultural operations, and from community activities, but does not include solids or dissolved material in domestic sewage or other significant pollutants in water resources, such as silt, dissolved or suspended solids in industrial waste water effluents, dissolved materials in irrigation return flows or other common water pollutants. (5) The term "solid-waste disposal" means the collection, storage, treatment, utilization, processing, or...
Page 7 - State certifying authority" means, in the case of water pollution, the State water pollution control agency as defined in section 13 (a) of the Federal Water Pollution Control Act and, in the case of air pollution, the air pollution control agency as denned in section 302 (b) of the Clean Air Act. The term "State certifying authority" includes any interstate agency authorized to act in place of a certifying authority of the State.
Page 5 - solid waste" means garbage, refuse, and other discarded solid materials, including solid- waste materials resulting from industrial, commercial, and agricultural operations, and from community activities, but does not include solids or dissolved material in domestic sewage or other significant pollutants in water resources, such as silt, dissolved or suspended solids in industrial waste water effluents, dissolved materials in irrigation return flows or other common water pollutants.
Page 7 - ... and tear, or obsolescence, in valuing the remainder interest in that part the value of such part is adjusted by subtracting from the value of such part the amount determined by multiplying such value by a fraction, the numerator of which is the number of years in the term or, if less, the estimated useful life of the property, and the denominator of which is the estimated useful life of the property. The resultant figure is the value of the property to be used in paragraph (d) of §25.2512-9...
Page 3 - political subdivision," within the meaning of the exemption, denotes any division of the State or Territory which is a municipal corporation, or to which has been delegated the right to exercise part of the sovereign power of the State or Territory.