Description of Tax Bills (S. 578, S. 768, S. 1276, and S. 1472): Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on September 25, 1981 |
From inside the book
Results 1-5 of 5
Page 3
Also , S. 1276 would delay the effective date of Rev. Proc . 80–5 and Rev. Rul . 80–60 to taxable years beginning after December 31 , 1980 . b . Sections 2 and 3 of S. 578 — LIFO Inventories Under present law , taxpayers that elect to ...
Also , S. 1276 would delay the effective date of Rev. Proc . 80–5 and Rev. Rul . 80–60 to taxable years beginning after December 31 , 1980 . b . Sections 2 and 3 of S. 578 — LIFO Inventories Under present law , taxpayers that elect to ...
Page 4
The provisions of sections 2 and 3 of the bill would be effective for taxable years beginning after the date of enactment of the bill . 2. S. 768Senator Moynihan , and S. 1472 — Senator Denton Exclusion of Research Expenses From Capital ...
The provisions of sections 2 and 3 of the bill would be effective for taxable years beginning after the date of enactment of the bill . 2. S. 768Senator Moynihan , and S. 1472 — Senator Denton Exclusion of Research Expenses From Capital ...
Page 8
The bill also would delay the effective date of Rev. Proc . 80–5 and Rev. Rul . 80–60 from taxable years endiing after December 24 , 1979 , to taxable years beginning after December 31 , 1980. A taxpayer which changed its method of ...
The bill also would delay the effective date of Rev. Proc . 80–5 and Rev. Rul . 80–60 from taxable years endiing after December 24 , 1979 , to taxable years beginning after December 31 , 1980. A taxpayer which changed its method of ...
Page 9
Effective date S.578 , Section 1 This provision of S. 578 would apply to taxable years ending on or after December 25 , 1979 ( the date on which Rev. Proc . 80–5 and Rev. Rul . 80–60 became effective to implement the Thor Power decision ) ...
Effective date S.578 , Section 1 This provision of S. 578 would apply to taxable years ending on or after December 25 , 1979 ( the date on which Rev. Proc . 80–5 and Rev. Rul . 80–60 became effective to implement the Thor Power decision ) ...
Page 11
Effective date The provisions of sections 2 and 3 of S. 578 would be effective for taxable years beginning after the date of enactment of the bill . 2. S. 768 – Senator Moynihan , and S. 1472.
Effective date The provisions of sections 2 and 3 of S. 578 would be effective for taxable years beginning after the date of enactment of the bill . 2. S. 768 – Senator Moynihan , and S. 1472.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
Common terms and phrases
$10 million limitation allow taxpayers amortize amount apply to taxable average beginning after December bill capital expenditures Code section conformity conformity requirement continue cost or market December 31 determined disposed disposition Effective date elects to deduct ending inventory exceeding exception excess inventory expenses experimental expenditures future gross income held higher income tax industrial development bonds interest Internal Revenue Service inven inventory accounting less LIFO lower of cost market value market writedowns method of accounting method of inventory months offered paid period Present law Proc provisions qualified small businesses realizable recapture regulations relating replacement requirement research and experimental research expenditures research expenses research or experimental respect Ruling Senators small issue industrial sold statement taken into account tax purposes taxable income taxable years beginning taxable years ending taxpayer elects Thor Power decision tion trade or business write written
Bibliographic information
| Title | Description of Tax Bills (S. 578, S. 768, S. 1276, and S. 1472): Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on September 25, 1981 |
| Contributors | United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management, United States. Congress. Joint Committee on Taxation |
| Publisher | U.S. Government Printing Office, 1981 |
| Original from | Purdue University |
| Digitized | 27 Aug 2012 |
| Length | 14 pages |
| Export Citation | BiBTeX EndNote RefMan |