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 |
From inside the book
Results 1-5 of 12
Page 2
... bill would provide for an inflation adjustment ( i.e. , indexing ) to the basis of certain assets for purposes of determining gain or loss on a taxable disposition . The adjustment would be applicable to certain corporate stock and real ...
... bill would provide for an inflation adjustment ( i.e. , indexing ) to the basis of certain assets for purposes of determining gain or loss on a taxable disposition . The adjustment would be applicable to certain corporate stock and real ...
Page 3
... bill would provide an augmented charitable de- duction for corporate or other taxpayers making certain donations of tangible personal property to institutions of higher education which use the property to train students enrolled in a ...
... bill would provide an augmented charitable de- duction for corporate or other taxpayers making certain donations of tangible personal property to institutions of higher education which use the property to train students enrolled in a ...
Page 7
... Bill The bill would provide generally for an inflation adjustment to ( i.e. , indexing of ) the basis of certain assets for purposes of deter- mining gain or loss on disposition . Assets eligible for the inflation adjustment would be ...
... Bill The bill would provide generally for an inflation adjustment to ( i.e. , indexing of ) the basis of certain assets for purposes of deter- mining gain or loss on disposition . Assets eligible for the inflation adjustment would be ...
Page 8
... would be computed by multiplying the taxpayer's adjusted basis in the indexed asset by the ratio of the GNP deflator ... provide an ad- justment for inflation occurring before 1984.7 Pass - through entities Under the bill ...
... would be computed by multiplying the taxpayer's adjusted basis in the indexed asset by the ratio of the GNP deflator ... provide an ad- justment for inflation occurring before 1984.7 Pass - through entities Under the bill ...
Page 9
... to the date on which the adjustment was applied . This would prevent a taxpay- er from benefitting twice from an adjustment for the same period . The bill would provide that , in cases where a corporation is treat- ed as a collapsible ...
... to the date on which the adjustment was applied . This would prevent a taxpay- er from benefitting twice from an adjustment for the same period . The bill would provide that , in cases where a corporation is treat- ed as a collapsible ...
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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 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