Description of Tax Bills (S. 1600, S. 1579, S. 108, S. 1464, and S. 1549: Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on August 1, 1983U.S. Government Printing Office, 1983 - 21 pages |
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Page 3
... addition to allow- able deductions for compensation paid to employees . This provision of the bill would be effective for taxable years be- ginning after 1982 . 4. S. 1464 - Senators Armstrong and Hart Exemption from 3.
... addition to allow- able deductions for compensation paid to employees . This provision of the bill would be effective for taxable years be- ginning after 1982 . 4. S. 1464 - Senators Armstrong and Hart Exemption from 3.
Page 5
... addition , gain from the disposition of property used in a trade or business , in excess of depreciation recapture , may be treated as gain from the sale of a capital asset . For a noncorporate taxpayer , only 40 percent of net capital ...
... addition , gain from the disposition of property used in a trade or business , in excess of depreciation recapture , may be treated as gain from the sale of a capital asset . For a noncorporate taxpayer , only 40 percent of net capital ...
Page 6
... addition , the base price for determining the windfall profit tax on domestic crude oil is adjusted for inflation as measured by the implicit price deflator for the gross national product ( sec . 4989 ( b ) ) . Further , beginning in ...
... addition , the base price for determining the windfall profit tax on domestic crude oil is adjusted for inflation as measured by the implicit price deflator for the gross national product ( sec . 4989 ( b ) ) . Further , beginning in ...
Page 14
... addition , a manufacturer generally may deduct reasonable com- pensation paid to a vocational education teacher regularly em- ployed by a teaching institution who works temporarily for the manufacturer to upgrade his or her skills ...
... addition , a manufacturer generally may deduct reasonable com- pensation paid to a vocational education teacher regularly em- ployed by a teaching institution who works temporarily for the manufacturer to upgrade his or her skills ...
Page 15
... addition to any allowable deduction for reasonable compensation paid to the employee by the taxpayer . Limitations and special rules The amount of the vocational education instruction credit allow- able in any taxable year generally ...
... addition to any allowable deduction for reasonable compensation paid to the employee by the taxpayer . Limitations and special rules The amount of the vocational education instruction credit allow- able in any taxable year generally ...
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accredited acquisition adjusted basis allocation amount Armstrong assets held augmented charitable deduction beginning after 1982 bill would apply bill would provide business expense Business Holdings Provision capital asset capital gain cents a mile charitable organization Code sec Colorado Springs consumer price index corporations Date The provisions Debt-financed property December 31 deduct reasonable disposition divestiture requirements donated property education course taught Effective Date excess business holdings exempt trust Explanation of Provision fair market value gain or loss gas properties gross national product indexed assets individual retirement account inflation adjustment inflation occurring institution of higher instructor temporarily employed interest investment ISIP justment limited partner limited partnership oil and gas ordinary income passenger automobile physical or biological Pomar Foundation postsecondary vocational education present law private foundation real property special rule tax-qualified pension taxpayer may deduct tion trade or business unrelated business income unrelated trade vocational education courses vocational education instruction vocational education programs