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 1-4 of 4
Page 8
... substantially identical to the asset . Computation of inflation adjustment The inflation adjustment under the bill would be computed by multiplying the taxpayer's adjusted basis in the indexed asset by the ratio of the GNP deflator for ...
... substantially identical to the asset . Computation of inflation adjustment The inflation adjustment under the bill would be computed by multiplying the taxpayer's adjusted basis in the indexed asset by the ratio of the GNP deflator for ...
Page 13
... Substantially all of the use of the property by the donee must be for training students enrolled in a postsecondary vocational edu- cation program offered by the donee ; and ( 3 ) The taxpayer must receive from the donee a written state ...
... Substantially all of the use of the property by the donee must be for training students enrolled in a postsecondary vocational edu- cation program offered by the donee ; and ( 3 ) The taxpayer must receive from the donee a written state ...
Page 17
... substantially all of the operating assets of which are used in operating a hotel business enterprise ; ( 2 ) the stock in the business enterprise was acquired by gift , devise , or bequest before December 31 , 1966 ; ( 3 ) neither the ...
... substantially all of the operating assets of which are used in operating a hotel business enterprise ; ( 2 ) the stock in the business enterprise was acquired by gift , devise , or bequest before December 31 , 1966 ; ( 3 ) neither the ...
Page 19
... substantially related ( aside from the need of such organization for income or funds or the use it makes of the profits derived ) to the exercise or performance by such organization of the activities for which the organization was ...
... substantially related ( aside from the need of such organization for income or funds or the use it makes of the profits derived ) to the exercise or performance by such organization of the activities for which the organization was ...
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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