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 18
Page
... exemption from the VAT ............ 12 14 4. Treatment of real property . 22 5. Determination of the location of goods and services ........ 23 6. Treatment of insurance and other finan- cial services 22 42 2 28 9 25 7. Administrative ...
... exemption from the VAT ............ 12 14 4. Treatment of real property . 22 5. Determination of the location of goods and services ........ 23 6. Treatment of insurance and other finan- cial services 22 42 2 28 9 25 7. Administrative ...
Page 4
... exemption deduction under section 151 . 6 Married taxpayers ( within the meaning of sec . 7703 ) who file separate returns are not eligi- ble for the exclusion under section 135 ( sec . 135 ( d ) ( 2 ) ) . 7 Section 135 ( b ) ( 2 ) ...
... exemption deduction under section 151 . 6 Married taxpayers ( within the meaning of sec . 7703 ) who file separate returns are not eligi- ble for the exclusion under section 135 ( sec . 135 ( d ) ( 2 ) ) . 7 Section 135 ( b ) ( 2 ) ...
Page 7
... exemption from the VAT that may be elected by certain small businesses . Special rules and treatment of certain transactions The bill would provide special treatment with respect to the per- sonal use of business property by any owner ...
... exemption from the VAT that may be elected by certain small businesses . Special rules and treatment of certain transactions The bill would provide special treatment with respect to the per- sonal use of business property by any owner ...
Page 10
... exempt entities . 14 The bill would define " property " to mean any tangible property . Thus , the sale of such intangible property as stocks , bonds , securi- ties , franchise rights , patents , copyrights , and other intellectual ...
... exempt entities . 14 The bill would define " property " to mean any tangible property . Thus , the sale of such intangible property as stocks , bonds , securi- ties , franchise rights , patents , copyrights , and other intellectual ...
Page 12
... 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.
... 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.
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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