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 1
... pleasure craft are expended ; extend the pay- ment date for the excise tax on sport fishing equipment ; provide rules governing the tax treatment of a National Fish and Wildlife Foundation proposed to be established by H.R. 2809 ( as ...
... pleasure craft are expended ; extend the pay- ment date for the excise tax on sport fishing equipment ; provide rules governing the tax treatment of a National Fish and Wildlife Foundation proposed to be established by H.R. 2809 ( as ...
Page 8
... pleasure craft Duties at varying rates are imposed on the importation of speci- fied articles of fishing tackle ( 19 U.S.C. 1202 ) . Duties are also im- posed on the importation of certain yachts and pleasure craft ( 19 U.S.C. 1202 ) ...
... pleasure craft Duties at varying rates are imposed on the importation of speci- fied articles of fishing tackle ( 19 U.S.C. 1202 ) . Duties are also im- posed on the importation of certain yachts and pleasure craft ( 19 U.S.C. 1202 ) ...
Page 9
... craft Under the bill , revenues from the import duties on fishing tackle and on yachts and pleasure craft would be dedicated to the Sport Fish Restoration Program , rather than being deposited in the gen- eral fund of the Treasury ...
... craft Under the bill , revenues from the import duties on fishing tackle and on yachts and pleasure craft would be dedicated to the Sport Fish Restoration Program , rather than being deposited in the gen- eral fund of the Treasury ...
Page 16
... pleasure craft . Sport Fish Restoration Account The present Sport Fish Restoration Program would be replaced by an expanded program financed by the new Sport Fish Restora- tion Account . This expanded program would be financed by trust ...
... pleasure craft . Sport Fish Restoration Account The present Sport Fish Restoration Program would be replaced by an expanded program financed by the new Sport Fish Restora- tion Account . This expanded program would be financed by trust ...
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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