Hearings, Reports and Prints of the Joint Committee on TaxationU.S. Government Printing Office, 1979 |
From inside the book
Results 1-5 of 100
Page 9
... limitation on deductibility of foreign convention expenses . ( 3 ) Whether the special limitations on deductibility of subsistence and transportation expenses and special reporting requirements for a foreign convention should be ...
... limitation on deductibility of foreign convention expenses . ( 3 ) Whether the special limitations on deductibility of subsistence and transportation expenses and special reporting requirements for a foreign convention should be ...
Page 10
... limitation law ( i.e. , the two - convention rule , the subsistence expen the coach fare limitation , and the special reporting requir a reasonableness standard . Under the bill , no deduction is for expenses allocable to a convention ...
... limitation law ( i.e. , the two - convention rule , the subsistence expen the coach fare limitation , and the special reporting requir a reasonableness standard . Under the bill , no deduction is for expenses allocable to a convention ...
Page 19
... limitation on the amount of the deductible loss would be applied y using the higher of the property's adjusted basis or its fair market alue on the date the loss occurs . Also , the bill would provide that in the case of an individual ...
... limitation on the amount of the deductible loss would be applied y using the higher of the property's adjusted basis or its fair market alue on the date the loss occurs . Also , the bill would provide that in the case of an individual ...
Page 6
... limitation that the a of appreciation so determined cannot exceed the greater of $ 1 or , in general , the taxable estate . If less than $ 50,000 of the es taxable at the highest rate , the next lower rate would apply , b rate would ...
... limitation that the a of appreciation so determined cannot exceed the greater of $ 1 or , in general , the taxable estate . If less than $ 50,000 of the es taxable at the highest rate , the next lower rate would apply , b rate would ...
Page iv
... Limitations for certain collectively bar- gained pension plans ( sec . 101 ( a ) ( 10 ) ( B ) ) 23. Effective date of ... limitation on recapture of losses under at risk provisions ( sec . 102 ( a ) ( 1 ) ( C ) ) --- 29. Waiver of ...
... Limitations for certain collectively bar- gained pension plans ( sec . 101 ( a ) ( 10 ) ( B ) ) 23. Effective date of ... limitation on recapture of losses under at risk provisions ( sec . 102 ( a ) ( 1 ) ( C ) ) --- 29. Waiver of ...
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Common terms and phrases
accrued addition adjusted allowed alternative minimum tax amendment amount assets bankruptcy bill and sec bill The bill bill would provide bonds budget receipts cafeteria plan capital gains carryover basis Code sec Committee contributions corporation debt debtor decedent December 31 deduction depreciation determined dividends earned income Effective date election eligible Energy Tax Act ERISA estate tax excise tax exclusion exempt February 28 Federal Finance fiscal foreign funding standard account gross income IDBs income tax individual installment interest Internal Revenue Service investment credit investment tax credit Issue The issue itemized deductions lease limitation loss ment million multiemployer plan Owner-occupied paid participants payments PBGC pension percent permitted plan sponsor plan's present law prior qualified real property received reduce refund regulations reorganization reporting respect Revenue Act Revenue effect shareholders tax liability tax-exempt taxpayer termination tion trade or business transfer Treasury treated trust U.S. tax withdrawal liability withholding
Popular passages
Page 10 - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Page 17 - ... if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
Page 23 - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.
Page 39 - A business league is an association of persons having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit.
Page 14 - State or local government for the exclusive use of a State or local government...
Page 2 - Subsection is consistent with the obligations of the United States under the General Agreement on Tariffs and Trade.
Page 11 - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Page 9 - ... the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable life...
Page 16 - ... who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053 (b).