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 2
... adjusted basis for determining gain or loss from the disposition of capital assets is established in fixed dollar ... basis of certain assets for purposes of determining gain or loss on a taxable disposition . The adjustment would ...
... adjusted basis for determining gain or loss from the disposition of capital assets is established in fixed dollar ... basis of certain assets for purposes of determining gain or loss on a taxable disposition . The adjustment would ...
Page 5
... adjusted basis for determining gain or loss from a taxable disposition of property is established in fixed dollar amounts . Thus , the law does not take into account for this purpose changes in the value of the dollar resulting from ...
... adjusted basis for determining gain or loss from a taxable disposition of property is established in fixed dollar amounts . Thus , the law does not take into account for this purpose changes in the value of the dollar resulting from ...
Page 8
... adjustment The inflation adjustment under the bill would be computed by multiplying the taxpayer's adjusted basis in the indexed asset by the ratio of the GNP deflator for the calendar quarter in which dis- position of the asset takes ...
... adjustment The inflation adjustment under the bill would be computed by multiplying the taxpayer's adjusted basis in the indexed asset by the ratio of the GNP deflator for the calendar quarter in which dis- position of the asset takes ...
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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 justment limited partner limited partnership ness 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