Description of Tax Bills (H.R. 2163, S. 927, and S. 1183): Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance, on August 3, 1983U.S. Government Printing Office, 1983 - 26 pages |
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Page 2
... charitable organization is exempt from Federal income tax if it meets certain specific Internal Revenue Code requirements ( Code sec . 501 ) . With certain exceptions ( e.g. , churches ) , organizations are exempt only if the Internal ...
... charitable organization is exempt from Federal income tax if it meets certain specific Internal Revenue Code requirements ( Code sec . 501 ) . With certain exceptions ( e.g. , churches ) , organizations are exempt only if the Internal ...
Page 19
... charitable organizations Under present law , certain charitable , religious , and educational organizations generally are not subject to Federal income tax ( sec . 501 ) . Generally , these organizations are not enumerated individual ...
... charitable organizations Under present law , certain charitable , religious , and educational organizations generally are not subject to Federal income tax ( sec . 501 ) . Generally , these organizations are not enumerated individual ...
Page 20
... charitable purpose ( sec . 4944 ) , and on certain prohibited expendi- tures ( sec . 4945 ) . Also , private foundations are subject to a 2 - per- cent excise tax on net investment income . Tax treatment of donations to exempt ...
... charitable purpose ( sec . 4944 ) , and on certain prohibited expendi- tures ( sec . 4945 ) . Also , private foundations are subject to a 2 - per- cent excise tax on net investment income . Tax treatment of donations to exempt ...
Page 21
... charitable deduction in determining estate and gift tax . Issues The principal issue is whether a Federally chartered , tax - exempt foundation should be established for the benefit of the U.S. Fish and Wildlife Service to carry out ...
... charitable deduction in determining estate and gift tax . Issues The principal issue is whether a Federally chartered , tax - exempt foundation should be established for the benefit of the U.S. Fish and Wildlife Service to carry out ...
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10-percent excise tax acquisition indebtedness amended Amounts equivalent articles sold bill would expand Boating Safety Account Boating Safety Fund boating safety programs calendar quarter charitable charitable organizations debt-financed property December 31 deposited educational organizations Effective Date ending the previous expenditure purposes Federal Boat Safety Fish and Wildlife Fish Restoration Program fishing rods fishing tackle gasoline and special gift tax Internal Revenue Code Internal Revenue Service July 12 June 30 Land and Water manufacturers excise tax March 31 motorboat fuels taxes National Fish National Recreational Boating payment of excise percent pleasure craft Present law imposes private foundation qualified trust receipts Recreational Boating Safety Revenue Effect Safety and Facilities sale of fishing semimonthly September 24 September 30 special motor fuels Sport Fish Restoration sport fishing equipment tax on fishing tax on sport Tax treatment taxes on motorboat tion transferred Unappropriated balance unrelated business income Water Conservation Fund Wildlife Foundation yachts and pleasure