Description of Tax Bills: S. 353 (educational Savings Bonds); S. 442 (value Added Tax); S. 659, S. 838, S. 849 (estate Freezes); and S. 800 (moratorium on Certain State Tax Laws) : Scheduled for a Hearing Before the Senate Committee on Finance on May 17, 1989U.S. Government Printing Office, 1989 - 35 pages |
From inside the book
Results 1-5 of 9
Page 10
... Report of the Committee on Value Added Tax of the American Bar Association Section of Taxation ( herein- after " ABA Report " ) , 1989 , p . 29 . to reimbursement ( including the grant of warranties , insurance 10.
... Report of the Committee on Value Added Tax of the American Bar Association Section of Taxation ( herein- after " ABA Report " ) , 1989 , p . 29 . to reimbursement ( including the grant of warranties , insurance 10.
Page 12
... : Uniform Assessment , " Official Journal No. L145 . 21 See , ABA Report , at p . 162 . transaction at every stage of production and distribution , credits 12 Invoice requirement/credit mechanism Zero-rated items and exemption from.
... : Uniform Assessment , " Official Journal No. L145 . 21 See , ABA Report , at p . 162 . transaction at every stage of production and distribution , credits 12 Invoice requirement/credit mechanism Zero-rated items and exemption from.
Page 13
... report sales at their full price in order to receive full tax credits . However , these enforcement mechanisms are useful only if there is a credible threat of audits . Also , at the retail level , there is no incentive for the final ...
... report sales at their full price in order to receive full tax credits . However , these enforcement mechanisms are useful only if there is a credible threat of audits . Also , at the retail level , there is no incentive for the final ...
Page 18
... Report for Fairness , Simplicity , and Economic Growth , Treasury Department Report to the President ( hereinafter " Treasury Report " ) , Vol . 3 , 1984 , p . 72 . Medical care The bill would provide a zero rating for 18.
... Report for Fairness , Simplicity , and Economic Growth , Treasury Department Report to the President ( hereinafter " Treasury Report " ) , Vol . 3 , 1984 , p . 72 . Medical care The bill would provide a zero rating for 18.
Page 19
... Report 29 states that it is not feasible to treat farmers and their products the same as other segments of the econ- omy . The report suggests that it may be appropriate to exempt farmers from the VAT since including the large number of ...
... Report 29 states that it is not feasible to treat farmers and their products the same as other segments of the econ- omy . The report suggests that it may be appropriate to exempt farmers from the VAT since including the large number of ...
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Common terms and phrases
activities addition amount of VAT bill would provide border tax adjustment calendar quarter claim a credit commercial-type transaction consumer corporation December 31 deposits destination principle determine Educational Savings Bonds EE savings bonds effective date employee estate freeze example exclusion exempt Exon exports fair market value farmers governmental entities grocery store Gross VAT higher education expenses housing impose a VAT intangible property interest Internal Revenue Code Internal Revenue Service legislation nonbusiness real property performance of services plumber preferred stock premiums previously paid primary residence property or services provide a zero provided in regulations rate of tax retail sale of property section 135 seller Series EE savings services provided small businesses stage of production subject to tax tax point taxable amount taxable person taxable transactions taxation taxpayer tion transfer United Value Added Tax VAT credit VAT imposed VAT liability VAT paid VAT system zero rating zero-rated