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 4
... financed property " which is not used for its exempt function ( Code sec . 514 ) . Debt - financed property is defined as any property which is held to produce income and with respect to which there is acquisition indebtedness at any ...
... financed property " which is not used for its exempt function ( Code sec . 514 ) . Debt - financed property is defined as any property which is held to produce income and with respect to which there is acquisition indebtedness at any ...
Page 16
... financed by the new Sport Fish Restora- tion Account . This expanded program would be financed by trust fund revenues attributable to ( 1 ) the expanded excise tax on sport fishing equipment , ( 2 ) the motorboat fuels taxes ( to the ...
... financed by the new Sport Fish Restora- tion Account . This expanded program would be financed by trust fund revenues attributable to ( 1 ) the expanded excise tax on sport fishing equipment , ( 2 ) the motorboat fuels taxes ( to the ...
Page 17
... financed by an amount equivalent to a portion of the revenues from the excise taxes on motorboat fuels . As under the present Boating Safety Fund , amounts allocated to the Account could not exceed $ 45 million in any fiscal year , and ...
... financed by an amount equivalent to a portion of the revenues from the excise taxes on motorboat fuels . As under the present Boating Safety Fund , amounts allocated to the Account could not exceed $ 45 million in any fiscal year , and ...
Page 21
... financed entire- ly through appropriations . If Congress should establish a National Fish and Wildlife Foun- dation , a second issue is whether the regular Federal tax rules gov- erning exempt organizations should apply to that ...
... financed entire- ly through appropriations . If Congress should establish a National Fish and Wildlife Foun- dation , a second issue is whether the regular Federal tax rules gov- erning exempt organizations should apply to that ...
Page 25
... financed by debt . Debt - financed property is defined as any prop- erty held to produce income with respect to which there is acquisi- tion indebtedness at any time during the taxable year , or during the 12 months prior to disposition ...
... financed by debt . Debt - financed property is defined as any prop- erty held to produce income with respect to which there is acquisi- tion indebtedness at any time during the taxable year , or during the 12 months prior to disposition ...
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Common terms and phrases
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