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 2
... taxpayers may deduct charitable contributions up to certain limits ( Code sec . 170 ) . In determining the amount of ... taxpayer would have realized had the proper- ty been sold at its fair market value on the date of the donation ( sec ...
... taxpayers may deduct charitable contributions up to certain limits ( Code sec . 170 ) . In determining the amount of ... taxpayer would have realized had the proper- ty been sold at its fair market value on the date of the donation ( sec ...
Page 3
... taxpayer's basis in the donated property and one - half of the property's unrealized appre- ciation . In no event ... taxpayer and ( 2 ) vocational education instructors temporarily employed by the taxpayer . The amount of the new credit ...
... taxpayer's basis in the donated property and one - half of the property's unrealized appre- ciation . In no event ... taxpayer and ( 2 ) vocational education instructors temporarily employed by the taxpayer . The amount of the new credit ...
Page 5
... taxpayer other than property held for sale to customers and property used in the taxpayer's trade or business . In addition , gain from the disposition of property used in a trade or business , in excess of depreciation recapture , may ...
... taxpayer other than property held for sale to customers and property used in the taxpayer's trade or business . In addition , gain from the disposition of property used in a trade or business , in excess of depreciation recapture , may ...
Page 6
... taxpayers from being pushed into higher percentage tax brackets by inflation . In addition , the base price for determining the windfall profit tax on domestic crude oil is adjusted for inflation as measured by the implicit price ...
... taxpayers from being pushed into higher percentage tax brackets by inflation . In addition , the base price for determining the windfall profit tax on domestic crude oil is adjusted for inflation as measured by the implicit price ...
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.
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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