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
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Page 2
... determined solely by reference to their New York- source income . S. 800 ( introduced by Senators Bradley , Lautenberg , Dodd and Lieberman ) would temporarily suspend the effect of this law and any State legislation enacted in response ...
... determined solely by reference to their New York- source income . S. 800 ( introduced by Senators Bradley , Lautenberg , Dodd and Lieberman ) would temporarily suspend the effect of this law and any State legislation enacted in response ...
Page 4
... determines whether or not the phaseout applies . For taxpayers filing a joint return , the phaseout range is for AGI ... determined by multiplying the total interest received by a fraction , the numerator of which is the amount of ...
... determines whether or not the phaseout applies . For taxpayers filing a joint return , the phaseout range is for AGI ... determined by multiplying the total interest received by a fraction , the numerator of which is the amount of ...
Page 7
... determined without regard to any VAT credit . For purposes of computing percentage depletion , gross income would be reduced by the amount of VAT imposed and taxable income would be determined without regard to any deduction allowed for ...
... determined without regard to any VAT credit . For purposes of computing percentage depletion , gross income would be reduced by the amount of VAT imposed and taxable income would be determined without regard to any deduction allowed for ...
Page 12
... determined at the time of the sale , the seller would be required to charge a customer a VAT based on the higher fair market value or make up the shortfall itself . If , on the other hand , VAT liability were based on the discounted ...
... determined at the time of the sale , the seller would be required to charge a customer a VAT based on the higher fair market value or make up the shortfall itself . If , on the other hand , VAT liability were based on the discounted ...
Page 17
... determine the amount of VAT credit for which it is eligible . On the other hand , an exemption may increase the total VAT paid and cause administrative complications in some instances . The VAT credit generally is allowable only with ...
... determine the amount of VAT credit for which it is eligible . On the other hand , an exemption may increase the total VAT paid and cause administrative complications in some instances . The VAT credit generally is allowable only with ...
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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