Miscellaneous Tax Bills--1988: Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, One Hundredth Congress, Second Session, on S. 1239, S. 1821, S. 2078, S. 2409, S. 2484, S. 2611, H.R. 1961, and H.R. 2792, July 12, 1988U.S. Government Printing Office, 1989 - 396 pages |
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205 Dirksen Senate accrual amount beneficiaries bill cash Chairman COBRA Committee on Finance Committee printed record Congress cost coverage current law deferred defined benefit plans defined contribution plans distributions effect eligible employees to approve enactment ERISA ESOP exemption Federal Finance Room SD fishing rights funds incentive income tax increase Indian innovations Internal Revenue Internal Revenue Code Internal Revenue Service Laura Wilcox Hearing legislation loans Max Baucus Office Building Washington participants pension benefits pension plans pension portability percent present law Press Release H-28 profit sharing proposal qualified plan R&D spending R&D tax credit R&E credit retirement plans Room SD 205 SD 205 Dirksen seafood Section securities Senate Office Building Senator BAUCUs Senator DANFORTH short-term obligations small banks SMALL BUSINESS ADMINISTRATION SUZAN SHOWN HARJO Tax Reform Act taxable taxation taxpayers termination of employment trade or business Treasury tribal tribes U.S. Senate Committee vested Wilcox Hearing Administrator workers
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Page 73 - Reg. sec. 1.174-2(a)). 9 Research satisfying the section 174 expensing definition is eligible for the credit only if the research is undertaken for the purpose of discovering information (a) that is technological in nature, and also (b) when applied is intended to be useful in the development of a new or
Page 166 - of (a) the greater of two fixed research floors plus (b) an amount reflecting any decrease in nonresearch giving to universities by the corporation as compared to such giving during a fixed base period, adjusted for inflation.
Page 232 - duties with respect to the plan in accordance with the documents and instruments governing the plan insofar as such documents and instruments are consistent with the provisions of ERISA.
Page 377 - Our industry builds the machines essential to our military readiness and our ability to respond quickly and effectively in the event of a national emergency. Our product is the very essence of the industrial manufacturing process. We produce the "tools of production.
Page 232 - to discharge their duties with respect to the plan solely in the interest of the participants and beneficiaries and with the care, skill, prudence and diligence that a prudent man would use.
Page 134 - In other words, the treaty was not a grant of rights to the Indians, but a grant of rights from them, - a reservation of those not granted.
Page 43 - STATEMENT OF SUZAN SHOWN HARJO, EXECUTIVE DIRECTOR, NATIONAL CONGRESS OF AMERICAN INDIANS, WASHINGTON, DC Ms. HARJO. Thank you, Mr. Chairman. It is nice to see you again. The
Page 104 - undertaken for the purpose of discovering information that is technological in nature and the application of which is intended to be useful in the development of a new
Page 166 - University Basic Research Credit applies to the excess of (1) 100 percent of corporate cash expenditures (including grants or contributions) paid for university basic research over (2) the
Page 124 - how they want to live. Maybe we made a mistake. Maybe we should not have humored them in that, wanting to stay in that kind of primitive life-style. Maybe we should have said. 'No, come join us; be citizens along with the rest of us.