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
... qualified trust as a result of the acquisition or improvement of real property is not considered acquisition indebtedness . Thus , income or gain received by a qualified trust from , or with respect to such , real property generally is ...
... qualified trust as a result of the acquisition or improvement of real property is not considered acquisition indebtedness . Thus , income or gain received by a qualified trust from , or with respect to such , real property generally is ...
Page 20
... trust , or a pooled income fund ( sec . 170 ( f ) ( 3 ) ) . Exceptions to this partial interest rule are provided ... qualified conservation easements . Qualified conservation easements are real property interests do- nated in perpetuity ...
... trust , or a pooled income fund ( sec . 170 ( f ) ( 3 ) ) . Exceptions to this partial interest rule are provided ... qualified conservation easements . Qualified conservation easements are real property interests do- nated in perpetuity ...
Page 25
... qualified pension trust or organization that is otherwise exempt from Federal income tax generally is taxed on income from trades or businesses that are un- related to the organization's exempt purposes . Specific exclusions are ...
... qualified pension trust or organization that is otherwise exempt from Federal income tax generally is taxed on income from trades or businesses that are un- related to the organization's exempt purposes . Specific exclusions are ...
Page 26
... qualified trusts from the definition of acquisition indebtedness should be expanded to in- clude educational organizations . Explanation of the Bill The bill would expand the qualified trust exception from the gen- eral definition of ...
... qualified trusts from the definition of acquisition indebtedness should be expanded to in- clude educational organizations . Explanation of the Bill The bill would expand the qualified trust exception from the gen- eral definition of ...
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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