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 |
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... 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 provisions IV . DESCRIPTION OF S. 659 , S. 838 ...
... 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 provisions IV . DESCRIPTION OF S. 659 , S. 838 ...
Page 2
... treatment retroactively from OBRA's en- actment ( i.e. , property transferred after December 17 , 1987 ) . S. 800 : Moratorium on Certain State Tax Laws ( Senator Bradley and Others ) New York State recently adopted legislation that ...
... treatment retroactively from OBRA's en- actment ( i.e. , property transferred after December 17 , 1987 ) . S. 800 : Moratorium on Certain State Tax Laws ( Senator Bradley and Others ) New York State recently adopted legislation that ...
Page 7
... treatment with respect to the per- sonal use of business property by any owner of the taxpayer , gifts of business ... treated as a refundable overpayment of tax . Generally , in order to claim a credit , the taxable person would be ...
... treatment with respect to the per- sonal use of business property by any owner of the taxpayer , gifts of business ... treated as a refundable overpayment of tax . Generally , in order to claim a credit , the taxable person would be ...
Page 8
... Treatment of related businesses To the extent provided in regulations , a taxable person would be allowed to elect to treat all businesses under common control ( as defined by section 52 ( b ) of the Code ) as one taxable person for pur ...
... Treatment of related businesses To the extent provided in regulations , a taxable person would be allowed to elect to treat all businesses under common control ( as defined by section 52 ( b ) of the Code ) as one taxable person for pur ...
Page 10
... treatment of tangible versus intangible property raises certain issues . For instance , certain assets possessing ... treated as the taxable performance of services would include ( but would not be limited to ) permitting the use of ...
... treatment of tangible versus intangible property raises certain issues . For instance , certain assets possessing ... treated as the taxable performance of services would include ( but would not be limited to ) permitting the use 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