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
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Page 2
... interests . The adjust- ment would apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for purposes of determining depre- ciation and other cost - related deductions . 2. S. 1579 - Senator Armstrong ...
... interests . The adjust- ment would apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for purposes of determining depre- ciation and other cost - related deductions . 2. S. 1579 - Senator Armstrong ...
Page 4
... interests in do- mestic oil and gas properties without incurring tax for unrelated business income . The organizations that would be eligible under this provision include exempt trusts forming a part of tax - qualified pension , etc ...
... interests in do- mestic oil and gas properties without incurring tax for unrelated business income . The organizations that would be eligible under this provision include exempt trusts forming a part of tax - qualified pension , etc ...
Page 7
... interest in a common trust fund would be treated as stock . Realty . The bill would provide for indexing of real property ( or any interest therein ) which is a capital asset or property used in a trade or business ( within the meaning ...
... interest in a common trust fund would be treated as stock . Realty . The bill would provide for indexing of real property ( or any interest therein ) which is a capital asset or property used in a trade or business ( within the meaning ...
Page 8
... interests and stock of S corporations would not be treated as indexed assets . However , any adjustment made with respect to assets held at the entity level would be passed through to the partners or S corporation shareholders for ...
... interests and stock of S corporations would not be treated as indexed assets . However , any adjustment made with respect to assets held at the entity level would be passed through to the partners or S corporation shareholders for ...
Page 15
... interest in an unincorporated trade or business , is a partner in a partnership , is a beneficiary of an estate or trust , or is a shareholder in an electing small business corporation , the amount of the vocational education credit ...
... interest in an unincorporated trade or business , is a partner in a partnership , is a beneficiary of an estate or trust , or is a shareholder in an electing small business corporation , the amount of the vocational education credit ...
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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