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
Results 1-5 of 6
Page 7
... domestic securities market , other than stock in foreign investment companies or stock held by persons subject to potential dividend treatment on the sale of the stock . dexed asset for any period during which the taxpayer , 7.
... domestic securities market , other than stock in foreign investment companies or stock held by persons subject to potential dividend treatment on the sale of the stock . dexed asset for any period during which the taxpayer , 7.
Page 8
... persons except to the extent the transfer- ee has a carryover basis in the asset . Also , the bill would authorize the Treasury Department to disallow all or part of an adjustment if the principal purpose of a transfer of an asset is to ...
... persons except to the extent the transfer- ee has a carryover basis in the asset . Also , the bill would authorize the Treasury Department to disallow all or part of an adjustment if the principal purpose of a transfer of an asset is to ...
Page 13
... persons having a certificate of graduation from a school providing secondary education , or the recognized equivalent of such a certificate ; ( 2 ) is legally authorized within such State to pro- vide a program of education beyond ...
... persons having a certificate of graduation from a school providing secondary education , or the recognized equivalent of such a certificate ; ( 2 ) is legally authorized within such State to pro- vide a program of education beyond ...
Page 17
... persons cannot exceed 20 percent of the voting stock of the busi- ness ( 35 percent if other persons have effective control of the busi- ness ) . The 1969 Act provided that if a private foundation and disquali- fied persons together had ...
... persons cannot exceed 20 percent of the voting stock of the busi- ness ( 35 percent if other persons have effective control of the busi- ness ) . The 1969 Act provided that if a private foundation and disquali- fied persons together had ...
Page 20
... person related to the seller ( within 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 ) ...
... person related to the seller ( within 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 ) ...
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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 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