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 3
... taxable on its unrelated business income ( secs . 511-514 ) , and certain otherwise exempt organizations may incur liability for cer- tain other special taxes if specified actions are taken or certain conditions exist . H.R. 2809 , as ...
... taxable on its unrelated business income ( secs . 511-514 ) , and certain otherwise exempt organizations may incur liability for cer- tain other special taxes if specified actions are taken or certain conditions exist . H.R. 2809 , as ...
Page 4
... taxed on income from trades or businesses that are unrelated to the organization's exempt purposes . Included in ... taxable year . With certain exceptions , indebtedness incurred by a qualified trust as a result of the acquisition ...
... taxed on income from trades or businesses that are unrelated to the organization's exempt purposes . Included in ... taxable year . With certain exceptions , indebtedness incurred by a qualified trust as a result of the acquisition ...
Page 19
... taxable corporation . In general , the term unre- lated business income is defined as income from a trade or business which is regularly carried on by the organization and is not sub- stantially related to the exempt purpose of the ...
... taxable corporation . In general , the term unre- lated business income is defined as income from a trade or business which is regularly carried on by the organization and is not sub- stantially related to the exempt purpose of the ...
Page 20
... taxed as ordi- nary income if the donated property were sold cannot be deducted ( sec . 170 ( e ) ( 1 ) ) . Additionally ... taxable income ( determined with certain modifications ) in the year ( sec . 170 ( b ) ( 2 ) ) . There are no ...
... taxed as ordi- nary income if the donated property were sold cannot be deducted ( sec . 170 ( e ) ( 1 ) ) . Additionally ... taxable income ( determined with certain modifications ) in the year ( sec . 170 ( b ) ( 2 ) ) . There are no ...
Page 22
... taxable bows should be subject to the manufacturers excise tax on bows and arrows . Explanation of Provision Under the bill , the excise tax on arrows would be expanded to include arrows less than 18 inches in overall length which are ...
... taxable bows should be subject to the manufacturers excise tax on bows and arrows . Explanation of Provision Under the bill , the excise tax on arrows would be expanded to include arrows less than 18 inches in overall length which are ...
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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