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
... defined groups ( sec . 51 ) . The targeted jobs credit is available with respect to certain voca- tional education students employed under cooperative education programs ; it does not apply to vocational education teachers . Explanation ...
... defined groups ( sec . 51 ) . The targeted jobs credit is available with respect to certain voca- tional education students employed under cooperative education programs ; it does not apply to vocational education teachers . Explanation ...
Page 12
... defines a public communi- ty college or public technical institute as an institution of higher education which is under public supervision and control , and is organized and administered principally to provide a two- Continued higher ...
... defines a public communi- ty college or public technical institute as an institution of higher education which is under public supervision and control , and is organized and administered principally to provide a two- Continued higher ...
Page 13
... defined as any organized education program which is either ( 1 ) a two - year program in engineering , mathematics ... defines an institution of higher education as an educational institution in any State which ( 1 ) admits as regular ...
... defined as any organized education program which is either ( 1 ) a two - year program in engineering , mathematics ... defines an institution of higher education as an educational institution in any State which ( 1 ) admits as regular ...
Page 14
... defined as any course of instruction which— ( 1 ) Is offered by an institution of higher education as part of either ( a ) a two - year organized education program in engineering , mathematics , or the physical or biological sciences ...
... defined as any course of instruction which— ( 1 ) Is offered by an institution of higher education as part of either ( a ) a two - year organized education program in engineering , mathematics , or the physical or biological sciences ...
Page 15
... defined as any individu- al employed full time by the taxpayer for the entire taxable year who taught at least one postsecondary vocational education course part - time at an institution of higher education ( within the meaning of sec ...
... defined as any individu- al employed full time by the taxpayer for the entire taxable year who taught at least one postsecondary vocational education course part - time at an institution of higher education ( within the meaning of sec ...
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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