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
... charitable deduction for donations of newly manufactured scientific equipment to a college or university for research use in the physical or biological sciences ( sec . 170 ( e ) ( 4 ) ) . The augmented deduction is generally for the ...
... charitable deduction for donations of newly manufactured scientific equipment to a college or university for research use in the physical or biological sciences ( sec . 170 ( e ) ( 4 ) ) . The augmented deduction is generally for the ...
Page 12
... charitable deduction for contributions of equipment to postsecondary vocational education programs Present Law In ... augmented charitable deduction for donations of newly manufactured scientific equipment or apparatus to a college ...
... charitable deduction for contributions of equipment to postsecondary vocational education programs Present Law In ... augmented charitable deduction for donations of newly manufactured scientific equipment or apparatus to a college ...
Page 13
... deduction If all the requirements of section 1 of the bill are satisfied , the augmented charitable deduction allowed for the donation of equip- ment generally would be the sum of ( 1 ) the taxpayer's basis in the donated property and ...
... deduction If all the requirements of section 1 of the bill are satisfied , the augmented charitable deduction allowed for the donation of equip- ment generally would be the sum of ( 1 ) the taxpayer's basis in the donated property and ...
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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