Description of Tax Bills (S. 499, S. 831, S. 842, S. 1231, S. 1807, and S. 1914): Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on October 28, 1983U.S. Government Printing Office, 1983 - 25 pages |
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12-percent retail excise agricultural products annuity base company sales Business Investment Act chassis and bodies Code sec company sales income controlled foreign controlled foreign corporation debenture and pollution deduct dividends Effective Date exempt FDIC Federal guarantees first-tier foreign subsidiary foreign base company foreign corporation foreign personal holding gross income guarantee debentures heavy trucks holding company income installment sale investor issuer leaseback loans obligations issued occupancy rights ordinary income payor corporation's percent personal holding company piggyback trailers preferred stock present law principal residence projects purchaser purchaser-lessor qualified sale-leaseback transaction qualified small business rail trailers real property recovery property remainder interest rent retail excise tax sale or exchange section 121 seller seller-lessee Small Business Administration spect subpart F income tax avoidance tax haven tax on heavy Tax Treatment tax-exempt bonds tax-exempt financing tax-exempt obligations taxable taxation tion trade or business trailers and semitrailers trucks and trailers U.S. shareholders Weicker