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 13
Page 3
... qualified teaching employee during the taxable year ( not to exceed five courses per employee per year ) , plus $ 100 for each qualified vocational educa- tion instructor temporarily employed during the taxable year . The bill specifies ...
... qualified teaching employee during the taxable year ( not to exceed five courses per employee per year ) , plus $ 100 for each qualified vocational educa- tion instructor temporarily employed during the taxable year . The bill specifies ...
Page 4
... qualified pension , profit - shar- ing , or stock bonus plan described in section 401 ( a ) , are subject to tax on any unrelated business taxable income ( secs . 511-514 ) . In ad- dition , a tax is imposed on the unrelated trade or ...
... qualified pension , profit - shar- ing , or stock bonus plan described in section 401 ( a ) , are subject to tax on any unrelated business taxable income ( secs . 511-514 ) . In ad- dition , a tax is imposed on the unrelated trade or ...
Page 6
... qualified pension plan will be adjusted for post- 1984 cost - of - living increases , as determined under the formula then in effect for determining social security benefit levels ( sec . 415 ( d ) ( 2 ) ) . 1 Effect of inflation ...
... qualified pension plan will be adjusted for post- 1984 cost - of - living increases , as determined under the formula then in effect for determining social security benefit levels ( sec . 415 ( d ) ( 2 ) ) . 1 Effect of inflation ...
Page 8
... qualify for partial indexing based on the ratio of the value of the indexed assets held by the entity to its total assets . Special rules The bill would disallow the inflation adjustment in cases of transfers between related persons ...
... qualify for partial indexing based on the ratio of the value of the indexed assets held by the entity to its total assets . Special rules The bill would disallow the inflation adjustment in cases of transfers between related persons ...
Page 10
... qualified organizations , subject to certain limitations ( Code sec . 170 ( a ) ) . Individuals who do not itemize deductions may also deduct chari- table contributions , subject to limitations ( sec . 170 ( i ) ) . For 1982 and 1983 ...
... qualified organizations , subject to certain limitations ( Code sec . 170 ( a ) ) . Individuals who do not itemize deductions may also deduct chari- table contributions , subject to limitations ( sec . 170 ( i ) ) . For 1982 and 1983 ...
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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