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 3
... vocational education instruction tax credit Present law Employers generally may deduct as an ordinary and necessary business expense a reasonable allowance for compensation paid em- ployees ( sec . 162 ) . Thus , a manufacturer , for ...
... vocational education instruction tax credit Present law Employers generally may deduct as an ordinary and necessary business expense a reasonable allowance for compensation paid em- ployees ( sec . 162 ) . Thus , a manufacturer , for ...
Page 14
... vocational education instruction tax credit Present Law In general , employers may deduct as an ordinary and necessary business expense a reasonable allowance for salaries or other com- pensation for personal services actually rendered ...
... vocational education instruction tax credit Present Law In general , employers may deduct as an ordinary and necessary business expense a reasonable allowance for salaries or other com- pensation for personal services actually rendered ...
Page 15
... education program directly related to the preparation of individ- uals for paid or unpaid employment or for a career which does not require a baccalaureate or advanced degree ; ( 2 ) Consists of a period of instruction which is at least ...
... education program directly related to the preparation of individ- uals for paid or unpaid employment or for a career which does not require a baccalaureate or advanced degree ; ( 2 ) Consists of a period of instruction which is at least ...
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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