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 |
From inside the book
Results 1-5 of 6
Page 4
... months prior to disposition if the property is disposed of during the taxable year . With certain exceptions , indebtedness incurred by a qualified trust as a result of the acquisition or improvement of real property is not considered ...
... months prior to disposition if the property is disposed of during the taxable year . With certain exceptions , indebtedness incurred by a qualified trust as a result of the acquisition or improvement of real property is not considered ...
Page 5
... month after the end of the quarter ( Treas . Reg . sec . 48.6071 ( a ) -1 ) . Although most Federal excise tax returns are filed on a quarter- ly basis , Treasury regulations generally require monthly , or semi- monthly , payment of the ...
... month after the end of the quarter ( Treas . Reg . sec . 48.6071 ( a ) -1 ) . Although most Federal excise tax returns are filed on a quarter- ly basis , Treasury regulations generally require monthly , or semi- monthly , payment of the ...
Page 6
... monthly after end of quarter ) . Monthly ( 15 days after end of month ) . Semimonthly ( 25 days after end of period ) . At least $ 100 of total excise taxes - monthly on last day of succeeding month , last install- ment with return ...
... monthly after end of quarter ) . Monthly ( 15 days after end of month ) . Semimonthly ( 25 days after end of period ) . At least $ 100 of total excise taxes - monthly on last day of succeeding month , last install- ment with return ...
Page 7
... month following quarter ) . At least $ 100 of total excise taxes - monthly on last day of succeeding month , last install- ment with return . More than $ 2,000 of total excise taxes in any month of preced- ing quarter - 3 banking days ...
... month following quarter ) . At least $ 100 of total excise taxes - monthly on last day of succeeding month , last install- ment with return . More than $ 2,000 of total excise taxes in any month of preced- ing quarter - 3 banking days ...
Page 23
... month ( other than the last month of a calendar quarter ) for more than $ 100 of manufacturers excise tax and is not required to make semimonthly deposits , the individual must depos- it the amount on or before the last day of the next ...
... month ( other than the last month of a calendar quarter ) for more than $ 100 of manufacturers excise tax and is not required to make semimonthly deposits , the individual must depos- it the amount on or before the last day of the next ...
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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