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 4
... include exempt trusts forming a part of tax - qualified pension , etc. , plans , IRAs , and certain tax - exempt educational orga- nizations . The bill would apply for partnership taxable years begin- ning after 1982 . II . DESCRIPTION ...
... include exempt trusts forming a part of tax - qualified pension , etc. , plans , IRAs , and certain tax - exempt educational orga- nizations . The bill would apply for partnership taxable years begin- ning after 1982 . II . DESCRIPTION ...
Page 5
... include property held by the taxpayer other than property held for sale to customers and property used in the taxpayer's trade or business . In addition , gain from the disposition of property used in a trade or business , in excess of ...
... include property held by the taxpayer other than property held for sale to customers and property used in the taxpayer's trade or business . In addition , gain from the disposition of property used in a trade or business , in excess of ...
Page 7
... includes land , leasehold interests , and buildings . However , the inflation ad- justment would not apply ( 1 ) to any contract rights with respect to real property which are not themselves real property , ( 2 ) to any mortgage or ...
... includes land , leasehold interests , and buildings . However , the inflation ad- justment would not apply ( 1 ) to any contract rights with respect to real property which are not themselves real property , ( 2 ) to any mortgage or ...
Page 13
... includes a branch of an institution of higher education offering four or more years of higher education which is located in a community different from that in which its parent institution is located ( 20 U.S.C. sec . 1132e - 1 ) . 12 ...
... includes a branch of an institution of higher education offering four or more years of higher education which is located in a community different from that in which its parent institution is located ( 20 U.S.C. sec . 1132e - 1 ) . 12 ...
Page 20
... include exempt trusts forming a part of tax - qualified pension , etc. , plans , IRAs , and tax - exempt educational organizations described in Code sections 170 ( b ) ( 1 ) ( A ) ( ii ) or 170 ( b ) ( 1 ) ( A ) ( iv ) . In order to ...
... include exempt trusts forming a part of tax - qualified pension , etc. , plans , IRAs , and tax - exempt educational organizations described in Code sections 170 ( b ) ( 1 ) ( A ) ( ii ) or 170 ( b ) ( 1 ) ( A ) ( iv ) . In order 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