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 16
... allocation of the credit are included in the bill for controlled groups of corporations and trades or businesses under common control . The bill would also authorize the Treasury to adopt regulations governing pass- through of the ...
... allocation of the credit are included in the bill for controlled groups of corporations and trades or businesses under common control . The bill would also authorize the Treasury to adopt regulations governing pass- through of the ...
Page 20
... allocate cash distributions to partners ( limited or general ) in a manner that differs from the allocation of income or gain . However , these restrictions would not apply if the allocations of depreciation , depletion , gain , or loss ...
... allocate cash distributions to partners ( limited or general ) in a manner that differs from the allocation of income or gain . However , these restrictions would not apply if the allocations of depreciation , depletion , gain , or loss ...
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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