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 8
... entities would qualify for partial indexing based on the ratio of the value of the indexed assets held by the entity to its total assets . Special rules The bill would disallow the inflation adjustment in cases of transfers between ...
... entities would qualify for partial indexing based on the ratio of the value of the indexed assets held by the entity to its total assets . Special rules The bill would disallow the inflation adjustment in cases of transfers between ...
Page 15
... entity which would be applied against tax could not exceed the amount of the taxpayer's 13 See note 12 , supra . 14 The statutory credits which would be applied against tax before the vocational education instruction credit are : all ...
... entity which would be applied against tax could not exceed the amount of the taxpayer's 13 See note 12 , supra . 14 The statutory credits which would be applied against tax before the vocational education instruction credit are : all ...
Page 16
... entity . Special rules governing the computation and 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 ...
... entity . Special rules governing the computation and 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 ...
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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