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 7
... transfer presently held securities to an ISIP . However , these securities would be indexed only for the period beginning in 1983 . The Canadian Government plans to deny an interest deduction on funds borrowed for ISIP investments ...
... transfer presently held securities to an ISIP . However , these securities would be indexed only for the period beginning in 1983 . The Canadian Government plans to deny an interest deduction on funds borrowed for ISIP investments ...
Page 8
... transfers between related persons except to the extent the transfer- ee has a carryover basis in the asset . Also , the ... transfer of an asset is to create or in- crease an inflation adjustment ( or to increase a deduction by reason of ...
... transfers between related persons except to the extent the transfer- ee has a carryover basis in the asset . Also , the ... transfer of an asset is to create or in- crease an inflation adjustment ( or to increase a deduction by reason of ...
Page 13
... transferred by the donee in exchange for money , other property , or services ; ( 2 ) Substantially all of the use of the ... transfer , by not less than three institutions which are so accredited , for credit on the same basis as if ...
... transferred by the donee in exchange for money , other property , or services ; ( 2 ) Substantially all of the use of the ... transfer , by not less than three institutions which are so accredited , for credit on the same basis as if ...
Page 21
... transfer are consistent with the terms of similar transfers in the same geographic area . Effective Date The bill would apply for partnership taxable years beginning after 1982 . ะพ 21.
... transfer are consistent with the terms of similar transfers in the same geographic area . Effective Date The bill would apply for partnership taxable years beginning after 1982 . ะพ 21.
Other editions - View all
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