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 20
... interest rule are provided for remainder interests in farms or personal residences , gifts of un- divided portions of the donor's entire interest in the property , and gifts of qualified conservation easements . Qualified conservation ...
... interest rule are provided for remainder interests in farms or personal residences , gifts of un- divided portions of the donor's entire interest in the property , and gifts of qualified conservation easements . Qualified conservation ...
Page 25
... interest . Present law ( sec . 514 ( a ) ) provides that an exempt organization's income from " debt - financed property " generally is subject to tax as unrelated business income in the proportion in which the property is financed by ...
... interest . Present law ( sec . 514 ( a ) ) provides that an exempt organization's income from " debt - financed property " generally is subject to tax as unrelated business income in the proportion in which the property is financed by ...
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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