General Explanation of the Tax Reform Act of 1986: (H.R. 3838, 99th Congress; Public Law 99-514)U.S. Government Printing Office, 1987 - 1379 pages |
From inside the book
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Page 48
... incurred in a business or investment activity ( but not expressly enumerated as deductible under sec . 164 ) should be con- sistent with the tax treatment of other costs of capital assets . Thus , for example , the amount of sales tax ...
... incurred in a business or investment activity ( but not expressly enumerated as deductible under sec . 164 ) should be con- sistent with the tax treatment of other costs of capital assets . Thus , for example , the amount of sales tax ...
Page 55
... incurred in carrying on a trade or business or for the production or collection of income ( Code secs . 162 , 212 ) . Travel expenses incurred while away from home in the pursuit of a trade or business , including amounts expended for ...
... incurred in carrying on a trade or business or for the production or collection of income ( Code secs . 162 , 212 ) . Travel expenses incurred while away from home in the pursuit of a trade or business , including amounts expended for ...
Page 56
... incurred at nightclubs , cock- tail lounges , theaters , country clubs , golf and athletic clubs , and sporting events , and on hunting , fishing , or vacation trips or yachts , as well as to expenses of food or beverages , lodging not ...
... incurred at nightclubs , cock- tail lounges , theaters , country clubs , golf and athletic clubs , and sporting events , and on hunting , fishing , or vacation trips or yachts , as well as to expenses of food or beverages , lodging not ...
Page 58
... incurred at expensive restaurants , hotels , nightclubs , or resorts , or involve first - class accommodations or services ( see Rev. Rul . 63-144 , 1963-2 C.B. 129 ) . Meals Under prior law , expenses for food and beverages were ...
... incurred at expensive restaurants , hotels , nightclubs , or resorts , or involve first - class accommodations or services ( see Rev. Rul . 63-144 , 1963-2 C.B. 129 ) . Meals Under prior law , expenses for food and beverages were ...
Page 59
... incurred incident to the rendition of services provided by the taxpayer to a charitable organization ( Treas . Reg . sec . 1.170A - 1 ( g ) ) . This rule applies to out - of - pocket transportation expenses , and reasonable expenditures ...
... incurred incident to the rendition of services provided by the taxpayer to a charitable organization ( Treas . Reg . sec . 1.170A - 1 ( g ) ) . This rule applies to out - of - pocket transportation expenses , and reasonable expenditures ...
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Common terms and phrases
Act provides adjusted allocated allowed alternative minimum tax amount annuity assets basis benefits cafeteria plan capital gain Congress believed Congress intended contract contributions costs coverage December 31 deduction depreciation determined distribution dividends Effective Date elective deferrals eligible ESOP example excess excludable expenses Explanation of Provision Finance foreign tax foreign tax credit gross income H.Rep highly compensated employees income tax incurred individual interest Internal Revenue Service investment itemized deductions LIFO limitation line of business loan ment method million in 1989 minimum tax ordinary income paid participant partnership payments percent percentage period placed in service prior and present prior law qualified cash qualified plan real property reflects this intent REIT REMIC rental respect shareholders standard deduction statute reflects tax credit tax liability tax purposes tax-exempt taxable income taxable years beginning taxpayer technical correction tion trade or business Treasury treated