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 3
... one - half of the property's unrealized appreciation . In no event may the amount of the deduction under the special rule exceed twice the basis of the property . Explanation of provision Section 1 of the bill would provide an augmented ...
... one - half of the property's unrealized appreciation . In no event may the amount of the deduction under the special rule exceed twice the basis of the property . Explanation of provision Section 1 of the bill would provide an augmented ...
Page 7
... one year . The adjustment would be based on the level of the gross national product ( GNP ) deflator for the ... half of recognized capital gain be included in income . Thus , under an ISIP , one - half of 25 percent of increased value ...
... one year . The adjustment would be based on the level of the gross national product ( GNP ) deflator for the ... half of recognized capital gain be included in income . Thus , under an ISIP , one - half of 25 percent of increased value ...
Page 12
... one - half of the unrealized appreciation ( i.e. , one- half of the difference between the property's fair market value de- termined at the time of the contribution and the donor's basis in the property ) . However , in no event is the ...
... one - half of the unrealized appreciation ( i.e. , one- half of the difference between the property's fair market value de- termined at the time of the contribution and the donor's basis in the property ) . However , in no event is the ...
Page 13
... compulsory school attendance in the state in which the institution is located who have the ability to benefit from the training offered by the institution ( 20 U.S.C. sec . 1141 ) . donated property and ( 2 ) one - half of 13.
... compulsory school attendance in the state in which the institution is located who have the ability to benefit from the training offered by the institution ( 20 U.S.C. sec . 1141 ) . donated property and ( 2 ) one - half of 13.
Page 14
... one - half of the unrealized appreciation . However , in no event would a deduction be allowed for any amount which exceeded twice the basis of the property . Effective Date The provisions of section 1 of the bill would be effective for ...
... one - half of the unrealized appreciation . However , in no event would a deduction be allowed for any amount which exceeded twice the basis of the property . Effective Date The provisions of section 1 of the bill would be effective for ...
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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