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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Results 1-5 of 11
Page
... basis of certain assets ....... 2. S. 1579 ( Senator Armstrong ) : Charitable expense deduction for use of passenger automobile ........ Page 1 2 LO 5 5 10 3. S. 108 ( Senators Grassley , Jepsen , Durenberger , and Thurmond ) : Tax ...
... basis of certain assets ....... 2. S. 1579 ( Senator Armstrong ) : Charitable expense deduction for use of passenger automobile ........ Page 1 2 LO 5 5 10 3. S. 108 ( Senators Grassley , Jepsen , Durenberger , and Thurmond ) : Tax ...
Page 1
... basis of certain assets ) , S. 1579 ( relating to charitable deduction for use of passenger automobile ) , S. 108 ( relating to tax incentives for vocational education programs ) , S. 1464 ( relating to exemption from divestiture ...
... basis of certain assets ) , S. 1579 ( relating to charitable deduction for use of passenger automobile ) , S. 108 ( relating to tax incentives for vocational education programs ) , S. 1464 ( relating to exemption from divestiture ...
Page 2
... Basis of Certain Assets Under present law , the adjusted basis for determining gain or loss from the disposition of capital assets is established in fixed dollar amounts . Thus , changes in the value of the dollar resulting from ...
... Basis of Certain Assets Under present law , the adjusted basis for determining gain or loss from the disposition of capital assets is established in fixed dollar amounts . Thus , changes in the value of the dollar resulting from ...
Page 3
... basis in the donated property and one - half of the property's unrealized appre- ciation . In no event would a deduction be allowed for any amount which exceeded twice the property's basis . This provision of the bill would be effective ...
... basis in the donated property and one - half of the property's unrealized appre- ciation . In no event would a deduction be allowed for any amount which exceeded twice the property's basis . This provision of the bill would be effective ...
Page 5
... Basis of Certain Assets Present Law A taxpayer generally recognizes gain from an increase in value of a capital asset , or takes into account an allowable loss from a decline in value of the asset , only on the sale , exchange , or ...
... Basis of Certain Assets Present Law A taxpayer generally recognizes gain from an increase in value of a capital asset , or takes into account an allowable loss from a decline in value of the asset , only on the sale , exchange , or ...
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Common terms and phrases
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