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
... meaning of sec . 1231 ) . This 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 ...
... meaning of sec . 1231 ) . This 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 ...
Page 12
... meaning of sec . 742 ( b ) of the Higher Education Act of 1965 11 ) , or any other institution of 10 Under a special rule enacted in 1976 , an augmented charitable deduction also is allowed for corporate contributions of certain types ...
... meaning of sec . 742 ( b ) of the Higher Education Act of 1965 11 ) , or any other institution of 10 Under a special rule enacted in 1976 , an augmented charitable deduction also is allowed for corporate contributions of certain types ...
Page 13
... meaning of section 1201 ( a ) of such Act 12 ) , if the donated property is used for training students en- rolled in a postsecondary vocational education program . Requirements for favorable treatment To qualify , a donation of ...
... meaning of section 1201 ( a ) of such Act 12 ) , if the donated property is used for training students en- rolled in a postsecondary vocational education program . Requirements for favorable treatment To qualify , a donation of ...
Page 15
... meaning of sec . 1201 ( a ) of the Higher Education Act of 1965 13 ) , does not re- ceive any compensation from the institution of higher education , and was not a qualified vocational education instructor at any time during the taxable ...
... meaning of sec . 1201 ( a ) of the Higher Education Act of 1965 13 ) , does not re- ceive any compensation from the institution of higher education , and was not a qualified vocational education instructor at any time during the taxable ...
Page 20
... meaning of sec . 267 ( b ) ) ; ( 4 ) the real property is acquired from or , at any time after acqui- sition , is leased to any person that bears a certain relationship to the trust ; or ( 5 ) the seller or any person related to the ...
... meaning of sec . 267 ( b ) ) ; ( 4 ) the real property is acquired from or , at any time after acqui- sition , is leased to any person that bears a certain relationship to the trust ; or ( 5 ) the seller or any person related to the ...
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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