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 2
... real property interests . The adjust- ment would apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for purposes of determining depre- ciation and other cost - related deductions . 2. S. 1579 ...
... real property interests . The adjust- ment would apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for purposes of determining depre- ciation and other cost - related deductions . 2. S. 1579 ...
Page 7
... real property . The adjustment would be applicable only to assets held for more than one year . The adjustment would be based on the level of the gross national product ( GNP ) deflator for the calendar quarter in which disposi- tion ...
... real property . The adjustment would be applicable only to assets held for more than one year . The adjustment would be based on the level of the gross national product ( GNP ) deflator for the calendar quarter in which disposi- tion ...
Page 8
... property substantially identical to the asset . Computation of inflation adjustment The inflation adjustment under ... real estate investment trusts , and common trust funds which hold indexed assets . In general , stock in these ...
... property substantially identical to the asset . Computation of inflation adjustment The inflation adjustment under ... real estate investment trusts , and common trust funds which hold indexed assets . In general , stock in these ...
Page 19
... Property Present Law Under present law , most organizations which generally are exempt from Federal income taxation ... real estate , tangible personal property , and corporate stock ) that is held to produce income and with ...
... Property Present Law Under present law , most organizations which generally are exempt from Federal income taxation ... real estate , tangible personal property , and corporate stock ) that is held to produce income and with ...
Page 20
... real property ; ( 3 ) the real property is at any time after acquisition leased by the trust to the seller or to any person related to the seller ( within the meaning of sec . 267 ( b ) ) ; ( 4 ) the real property is acquired from or ...
... real property ; ( 3 ) the real property is at any time after acquisition leased by the trust to the seller or to any person related to the seller ( within the meaning of sec . 267 ( b ) ) ; ( 4 ) the real property is acquired from or ...
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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 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