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 7
... justment also would not apply to stock in an S corporation , in a personal holding company , or , in general , in a foreign corporation.5 An interest in a common trust fund would be treated as stock . Realty . The bill would provide for ...
... justment also would not apply to stock in an S corporation , in a personal holding company , or , in general , in a foreign corporation.5 An interest in a common trust fund would be treated as stock . Realty . The bill would provide for ...
Page 8
... justment for inflation occurring before 1984.7 Pass - through entities Under the bill , partnership interests and stock of S corporations would not be treated as indexed assets . However , any adjustment made with respect to assets held ...
... justment for inflation occurring before 1984.7 Pass - through entities Under the bill , partnership interests and stock of S corporations would not be treated as indexed assets . However , any adjustment made with respect to assets held ...
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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