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, 1981U.S. Government Printing Office, 1981 - 14 pages |
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... Exclusion of research expenses from capital expenditure limitation on interest exemption for small issue industrial development bonds . ( III ) Page I 3 5 5 5 10 12 INTRODUCTION The bills described in this pamphlet have been scheduled.
... Exclusion of research expenses from capital expenditure limitation on interest exemption for small issue industrial development bonds . ( III ) Page I 3 5 5 5 10 12 INTRODUCTION The bills described in this pamphlet have been scheduled.
Page 1
... exclusion of research expenses from capital expenditure limitation on interest exemption for small issue industrial development bonds ) ; and S. 1276 ( relating to inventory writedowns ) . The first part of the pamphlet is a summary of ...
... exclusion of research expenses from capital expenditure limitation on interest exemption for small issue industrial development bonds ) ; and S. 1276 ( relating to inventory writedowns ) . The first part of the pamphlet is a summary of ...
Page 4
... Exclusion of Research Expenses From Capital Expenditure Limi- tation on Interest Exemption for Small Issue Industrial Devel- opment Bonds Present law Interest on certain State and local industrial development bonds is exempt from ...
... Exclusion of Research Expenses From Capital Expenditure Limi- tation on Interest Exemption for Small Issue Industrial Devel- opment Bonds Present law Interest on certain State and local industrial development bonds is exempt from ...
Page 12
... Exclusion of Research Expenses from Capital Expenditure Lim- itation on Interest Exemption for Small Issue Industrial De- velopment Bonds Present law In general Interest on State and local government obligations generally is ex- empt ...
... Exclusion of Research Expenses from Capital Expenditure Lim- itation on Interest Exemption for Small Issue Industrial De- velopment Bonds Present law In general Interest on State and local government obligations generally is ex- empt ...
Page 13
... exemption of interest on " small issue " industrial development bonds . Explanation of bills and effective dates S. 768 Under S. 768 , research and experimental expenditures ... interest exemption for small issue industrial development bonds.
... exemption of interest on " small issue " industrial development bonds . Explanation of bills and effective dates S. 768 Under S. 768 , research and experimental expenditures ... interest exemption for small issue industrial development bonds.
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Common terms and phrases
$10 million limitation 578 would allow 80-5 and Revenue account for purposes accounting for inventories allow taxpayers apply to taxable beginning after December capital ex change to LIFO clearly reflect income conformity requirement cost or market December 25 December 31 deduct currently Economic Recovery Tax Effective date elects to deduct ending inventory excess inventory exempt small issue FIFO industrial development bonds Interest Exemption Internal Revenue Service inven inventory accounting inventory items inventory writedowns issue industrial development lower of cost March 11 market value market writedowns method of accounting method of inventory net realizable value obligations issued Proc provisions qualified small businesses Recovery Tax Act research and experimental research expenditures research expenses research or experimental Revenue Procedure 80-5 Revenue Ruling 80-60 small issue industrial taxable years beginning taxable years ending taxpayer elects taxpayers using LIFO Thor Power decision tory writedowns trade or business Treasury regulations U.S. Supreme Court value will result
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 |